HOUSE OF REPRESENTATIVES	H.B. NO.	2606
TWENTY-SIXTH LEGISLATURE, 2012		H.D. 1
STATE OF HAWAII

A BILL FOR AN ACT

RELATING TO TAX CLEARANCE FEES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

     SECTION 1.  Taxpayers are required to obtain tax clearances from the department of taxation for various purposes, including obtaining a government contract or receiving final payment on a government contract.  Currently, taxpayers may obtain tax clearances without paying a fee for the tax clearance.  The department of taxation processes approximately twenty thousand to thirty thousand tax clearance applications per year.  In addition, certified copies of the tax clearance can also be obtained from the department of taxation without paying a fee.  Approximately thirty thousand certified copies of tax clearances are provided each year. 

     The purpose of this Act is to allow the department of taxation to impose a $20 fee for a tax clearance application and a $5 fee to obtain a certified copy of a tax clearance.

     SECTION 2.  Chapter 231, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§231-  Tax clearance fees. The department may charge a fee of $20 for each tax clearance application submitted and $5 for each certified copy of a tax clearance."

SECTION 3.  New statutory material is underscored.

     SECTION 4.  This Act shall take effect upon its approval and shall apply to requests for tax clearances and requests for certified copies of tax clearances received on or after July 1, 2012.

Report Title:

Tax Clearances

Description:

Imposes fees to obtain a tax clearance or a certified copy of a tax clearance.  (HB2606 HD1)

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