STAND.
COM. REP. NO. 1448
Honolulu, Hawaii
, 2021
RE: S.B. No. 384
H.D. 1
Honorable Scott K. Saiki
Speaker, House of Representatives
Thirty-First State Legislature
Regular Session of 2021
State of Hawaii
Sir:
Your Committee on Judiciary & Hawaiian Affairs, to which was referred S.B. No. 384 entitled:
"A BILL FOR AN ACT RELATING TO TAX APPEALS,"
begs leave to report as follows:
Your Committee finds that this measure is a housekeeping measure to align the intent of Act 152, Session Laws of Hawaii 1997 (Act 152), which gave authority to the Supreme Court to establish a rule to allow for a non-refundable filing fee for tax appeal cases. Specifically, this measure:
(1) Completes the intention of Act 152;
(2) Follows current court filing fee practices; and
(3) Allows the Judiciary to transfer the current amount that needs to be refunded to filing parties due to the existing, inconsistent statutory language.
Your
Committee has amended this measure by:
(1) Changing the effective date to July 1, 3021,
to encourage further discussion; and
(2) Making a technical, nonsubstantive amendment for
the purposes of clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Judiciary & Hawaiian Affairs that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 384, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 384, H.D. 1, and be referred to your Committee on Finance.
Respectfully submitted on behalf of the members of the Committee on Judiciary & Hawaiian Affairs,
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____________________________ MARK M. NAKASHIMA, Chair |
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