Establishes the procedure to appeal the denial by the department of taxation of a claim for a refund of taxes.

A BILL FOR AN ACT

SECTION 1. Chapter 232, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§232- Appeals relating to claims for refund. The denial in whole or in part by the department of a claim for refund of taxes paid may be appealed by the filing of a written notice of appeal to a board of review or the tax appeal court within thirty days after notice of the denial of the claim. An appeal shall also lie to a board of review or the tax appeal court for review of the merits of a claim for refund of taxes paid upon a notice of appeal filed at any time after one hundred eighty days from the date that the claim was filed; provided that the department has not given notice of a denial of the claim within that period. Notwithstanding anything to the contrary in title 14, this section shall apply to claims for refund for all taxes administered by the department. The procedures for appeals from tax assessors, a board of review, and the tax appeal court provided under this chapter and under section 235-114 shall apply to appeals relating to claims for refund under this section."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect upon its approval, and shall apply to claims for refund filed after June 30, 2005.