REPORT TITLE:
Filing of Tax Returns


DESCRIPTION:
Centralizes the filing and the processing of tax returns within
the State.

 
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                                                        2943
THE SENATE                              S.B. NO.           
TWENTIETH LEGISLATURE, 2000                                
STATE OF HAWAII                                            
                                                             
________________________________________________________________
________________________________________________________________


                   A  BILL  FOR  AN  ACT

RELATING TO FILING OF TAX RETURNS.



BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 1      SECTION 1.  Chapter 231, Hawaii Revised Statutes, is amended
 
 2 by adding a new section to be appropriately designated and to
 
 3 read as follows:
 
 4      "§231-    Filing of returns.  The returns, statements, or
 
 5 answers required under title 14 administered by the department
 
 6 shall be transmitted to the office of the first taxation district
 
 7 in Honolulu."
 
 8      SECTION 2.  Section 231-15.7, Hawaii Revised Statutes, is
 
 9 amended to read as follows:
 
10      "§231-15.7  Returns by fiduciaries.  The returns,
 
11 statements, or answers required under chapters of the law under
 
12 title 14 administered by the department shall be made by the
 
13 personal representative, trustee, guardian, or other fiduciary in
 
14 such capacity [in any taxation district in which returns are
 
15 required.] and transmitted to the office of the first taxation
 
16 district in Honolulu."
 
17      SECTION 3.  Section 235-99, Hawaii Revised Statutes, is
 
18 amended to read as follows:
 
19      "§235-99  Same; place for filing.  Returns shall be filed
 

 
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 1 with the [collector for the taxation district in which is located
 
 2 the legal residence or principal place of business of the person
 
 3 making the return, or, if such person has no legal residence or
 
 4 principal place of business in the State, then with the collector
 
 5 at Honolulu.] office of the first taxation district in Honolulu."
 
 6      SECTION 4.  Section 237-34, Hawaii Revised Statutes, is
 
 7 amended by amending subsection (a) to read as follows:
 
 8      "(a)  All monthly and annual returns shall be transmitted
 
 9 [to the office of the taxation district in which the privilege
 
10 upon which the tax accrued is exercised.  Where the privilege is
 
11 exercised in more than one taxation district the returns shall be
 
12 transmitted.] to the office of the first taxation district[.] in
 
13 Honolulu."
 
14      SECTION 5.  Section 237D-8, Hawaii Revised Statutes, is
 
15 amended to read as follows:
 
16      "§237D-8  Filing of returns.  All monthly, quarterly,
 
17 semiannual, and annual returns shall be transmitted [to the
 
18 office of the taxation district in which the taxes arose or] to
 
19 the office of the first taxation district in Honolulu."
 
20      SECTION 6.  Section 238-5, Hawaii Revised Statutes, is
 
21 amended by amending subsection (a) to read as follows:
 
22      "(a)  On or before the last day of each calendar month, any
 
23 person who has become liable for the payment of a tax under this
 

 
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 1 chapter during the preceding calendar month in respect of any
 
 2 property or services or the use thereof, shall file a return with
 
 3 the [assessor of the taxation district in which the property was
 
 4 held or the services were received when the tax first became
 
 5 payable, or with the] director of taxation at Honolulu, setting
 
 6 forth a description of the property or services and the character
 
 7 and quantity thereof in sufficient detail to identify the same or
 
 8 otherwise in such reasonable detail as the director by rule shall
 
 9 require, and the purchase price or value thereof as the case may
 
10 be.  The return shall be accompanied by a remittance in full of
 
11 the tax, computed at the rate specified in section 238-2 or
 
12 238-2.3 upon the price or value so returned.  Any tax remaining
 
13 unpaid after the last day following the end of the calendar month
 
14 during which the tax first became payable shall become
 
15 delinquent; provided that a receipt from a seller required or
 
16 authorized to collect the tax, given to a taxpayer in accordance
 
17 with section 238-6, shall be sufficient to relieve the taxpayer
 
18 from further liability for the tax to which the receipt may
 
19 refer, or for the return thereof."
 
20      SECTION 7.  Section 239-4, Hawaii Revised Statutes, is
 
21 amended to read as follows:
 
22      "§239-4  Returns.  Each public service company, on or before
 
23 the twentieth day of the fourth month following the close of the
 

 
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 1 taxable year, shall file with the office of the department of
 
 2 taxation for the first taxation district [within which the
 
 3 principal office of the public service company is maintained] in
 
 4 Honolulu a return in such form as the department may prescribe,
 
 5 showing its taxable gross income for the preceding taxable year.
 
 6 In case any public service company engages in lines of business
 
 7 other than its public service company business, the receipts
 
 8 therefrom shall not be subject to tax under this chapter, but the
 
 9 same tax liabilities shall attach to the public service company
 
10 on account of the other lines of business as would exist if no
 
11 public service company business were engaged in.  In the case of
 
12 a public utility subject to the rate of tax imposed by section
 
13 239-5(a) or (b), if the public utility engages in lines of
 
14 business other than its public utility business the real property
 
15 used in connection with the other lines of business shall be
 
16 taxed the same as if no public utility business were done."
 
17      SECTION 8.  Section 244D-6, Hawaii Revised Statutes, is
 
18 amended to read as follows:
 
19      "§244D-6  Return, form, contents.  Every taxpayer shall, on
 
20 or before the last day of each month, file with the department of
 
21 taxation [in the taxation district in which the taxpayer's
 
22 business premises are located, or with the department] in
 
23 Honolulu, a return showing all sales of liquor by gallonage and
 

 
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 1 dollar volume in each liquor category defined in section 244D-1
 
 2 and taxed under section 244D-4(a) made by the taxpayer during the
 
 3 preceding month, showing separately the amount of the nontaxable
 
 4 sales, and the amount of the taxable sales, and the tax payable
 
 5 thereon.  The return shall also show the amount of liquor by
 
 6 gallonage and dollar volume in each liquor category defined in
 
 7 section 244D-1 and taxed under section 244D-4(a) used during the
 
 8 preceding month which is subject to tax, and the tax payable
 
 9 thereon.  The form of return shall be prescribed by the
 
10 department and shall contain such information as it may deem
 
11 necessary for the proper administration of this chapter."
 
12      SECTION 9.  Section 251-7, Hawaii Revised Statutes, is
 
13 amended to read as follows:
 
14      "[[]§251-7[]]  Filing of returns.  All monthly, quarterly,
 
15 semiannual, and annual returns shall be transmitted [to the
 
16 office of the taxation district in which the person's place of
 
17 business is situated or] to the office of the first taxation
 
18 district in Honolulu."
 
19      SECTION 10.  Statutory material to be repealed is bracketed.
 
20 New statutory material is underscored.
 
21      SECTION 11.  This Act shall take effect upon its approval,
 
22 provided that this Act shall apply to gross income or gross
 
23 proceeds received after June 30, 2000, and all taxes accruing
 

 
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 1 after June 30, 2000.
 
 2 
 
 3                           INTRODUCED BY:  _______________________
 

 
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