Report Title:
Taxation; Collection; Refund
Description:
Requires the department of taxation not to collect or refund amounts of less than $1.
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THE SENATE |
S.B. NO. |
1280 |
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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. Chapter 231, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
"§231- Amounts of less than $1. Notwithstanding any other provision of law to the contrary, the department of taxation shall not collect or refund amounts of less than $1."
SECTION 2. New statutory material is underscored.
SECTION 3. This Act shall take effect upon its approval and shall apply to taxable years beginning after December 31, 2004.
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INTRODUCED BY: |
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