STAND. COM. REP. NO.  1857

Honolulu, Hawaii

                , 2009

RE:   H.C.R. No. 209

      H.D. 1

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Fifth State Legislature

Regular Session of 2009

State of Hawaii

Sir:

     Your Committee on Finance, to which was referred H.C.R. No. 209 entitled:

"HOUSE CONCURRENT RESOLUTION REQUESTING THE AUDITOR TO CONDUCT A MANAGEMENT AUDIT OF THE ENVIRONMENTAL RESPONSE TAX,"

begs leave to report as follows:

     The purpose of this resolution is to request the Auditor to conduct a management audit of the environmental response tax.

     The Department of Taxation opposed this resolution.

     Your Committee has amended this resolution by requiring the Department of Taxation to audit the producers of liquid fuel for their compliance in reporting the environmental response tax.

     As affirmed by the record of votes of the members of your Committee on Finance that is attached to this report, your Committee concurs with the intent and purpose of H.C.R. No. 209, as amended herein, and recommends its adoption in the form attached hereto as H.C.R. No. 209, H.D. 1.

Respectfully submitted on behalf of the members of the Committee on Finance,

____________________________

MARCUS R. OSHIRO, Chair