STAND. COM. REP. NO. 941
Honolulu, Hawaii
, 2005
RE: H.B. No. 858
H.D. 2
Honorable Calvin K.Y. Say
Speaker, House of Representatives
Twenty-Third State Legislature
Regular Session of 2005
State of Hawaii
Sir:
Your Committee on Finance, to which was referred H.B. No. 858, H.D. 1, entitled:
"A BILL FOR AN ACT RELATING TO TAX REFUNDS,"
begs leave to report as follows:
The purpose of this bill is to assist Hawaii's taxpayers by giving them the right to:
(1) File an appeal with a board of review or the tax appeal court within 30 days after receipt of a notice of denial of a tax refund claim by the Department of Taxation (DOTAX); and
(2) File an appeal with a board of review or tax appeal court if DOTAX does not give notice of a denial of the tax refund claim within 180 days.
The Chamber of Commerce of Hawaii, Hawaii State Bar Association, Hawaii Society of Certified Public Accountants, National Federation of Independent Business-Hawaii, Chun, Kerr, Dodd, Beaman & Wong, a Limited Liability Law Partnership, Karns, Yee, Murakami, Hanashiro, and Choy, Horwath Kam & Company, PricewaterhouseCoopers LLP, and concerned individuals testified in support of this bill. DOTAX opposed this measure. The Tax Foundation of Hawaii submitted comments.
Your Committee has amended this measure by:
(1) Changing its effective date to July 1, 2010, to encourage further discussion; and
(2) Making technical, nonsubstantive amendments for clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Finance that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 858, H.D. 1, as amended herein, and recommends that it pass Third Reading in the form attached hereto as H.B. No. 858, H.D. 2.
Respectfully submitted on behalf of the members of the Committee on Finance,
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____________________________ DWIGHT TAKAMINE, Chair |
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