Report Title:

Taxation; Review Office

Description:

Establishes an appeals office in the department of taxation to provide independent review of unresolved tax cases.

HOUSE OF REPRESENTATIVES	H.B. NO.	735
TWENTY-FOURTH LEGISLATURE, 2007
STATE OF HAWAII

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-  Appeals office. (a)  There is established within the department an appeals office to provide independent review of unresolved tax cases.  The appeals office shall be administratively independent of any other division of the department and report directly to the director.  The primary objective of the appeals office shall be to mediate and expedite the settlement of unresolved tax cases.

(b)  The department may adopt rules pursuant to chapter 91 to effectuate this section."

     SECTION 2.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect upon its approval.

INTRODUCED BY:

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