Honorable Robert Bunda

President of the Senate

Twenty-Second State Legislature

Regular Session of 2004

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred S.B. No. 2527 entitled:

begs leave to report as follows:

The purpose of this measure is to clarify the powers of persons appointed as investigators for the Department of Taxation.

More specifically, the measure amends section 231-4.3, Hawaii Revised Statutes, to require persons who are appointed and commissioned as investigators for the Department of Taxation to exercise all powers, authority, and benefits of a police officer or deputy sheriff, including the power to make arrests.

Comments on this measure were submitted by the Tax Foundation of Hawaii.

As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 2527 and recommends that it pass Second Reading and be placed on the calendar for Third Reading.