HawaiiRELATING TO PROCEDURES FOR TAX APPEALS.
What it does
Requires a tax to be paid before the courts may entertain a second appeal on the merits of the dispute. Requires a taxpayer who partially prevailed during the taxpayer's first appeal to pay the amount determined to be due in that first appeal, rather than the entire assessment, in order to make a subsequent appeal. Clarifies that a taxpayer who does not appeal the decision of the body reviewing the initial tax assessment by the Department of Taxation is required to pay the tax as determined by the Taxation Board of Review or Tax Appeal Court or the tax assessment by the Department of Taxation if left unmodified and unamended by the Board or Court.
More detail
(SD1)
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Feb 19Reported from JDC (Stand. Com. Rep. No. 2442) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.Latest
- Feb 19Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.Minor
- Feb 10The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in JDC were as follows: 4 Aye(s): Senator(s) Rhoads, Gabbard, Chang, San Buenaventura; Aye(s) with reservations: none ; 1 No(es): Senator(s) Awa; and 0 Excused: none.Minor
- Vote recorded The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENTS. Result: pass.Upper
- Feb 5The committee(s) on JDC has scheduled a public hearing on 02-10-26 9:15AM; Conference Room 016 & Videoconference.
- Feb 2Referred to JDC, WAM.Minor
- Jan 30Introduced.Minor
- Jan 30Passed First Reading.Introduced