Report Title:
Taxation; Jeopardy Assessments
Description:
Makes a technical amendment to the jeopardy assessments under the state income tax law.
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THE SENATE |
S.B. NO. |
103 |
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TWENTY-THIRD LEGISLATURE, 2005 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
relating to taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 235-109, Hawaii Revised Statutes, is amended to read as follows:
"§235-109 Jeopardy assessments, security for payment, etc. Section 231-24 shall apply to the taxes imposed on taxpayers and employers by this chapter[, both in respect of taxpayers and employers]."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect upon its approval.
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INTRODUCED BY: |
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