Bill Text: HI HB554 | 2010 | Regular Session | Introduced
Bill Title: Taxation; Electronic Filing
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2009-05-11 - Carried over to 2010 Regular Session. [HB554 Detail]
Download: Hawaii-2010-HB554-Introduced.html
Report Title:
Taxation; Electronic Filing
Description:
Requires DOTAX to establish a system to allow taxpayers to file all tax returns, applications, reports, and other documents electronically, telephonically, or by optical means. Also assesses a $5 fee for documents filed manually and uses the proceeds to fund the electronic filing system.
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HOUSE OF REPRESENTATIVES |
H.B. NO. |
554 |
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TWENTY-FIFTH LEGISLATURE, 2009 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO ELECTRONIC FILING OF TAX RETURNS.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. The legislature finds that the department of taxation does not allow certain tax documents to be filed electronically. Requiring these documents to be filed manually not only increases administrative costs, but also directs scarce human and fiscal department resources away from more important issues, such as delinquent tax collections and enforcement.
The purpose of this Act is to require the department of taxation to establish a system to allow taxpayers to file all tax returns, applications, reports, and other documents electronically, telephonically, or by optical means. The Act also assesses a $5 fee for documents filed manually with the department and uses the proceeds to fund the electronic filing system.
SECTION 2. Chapter 231, Hawaii Revised Statutes, is amended by adding two new sections to be appropriately designated and to read as follows:
"231-A Manual filing; fee. Notwithstanding any law to the contrary, all tax returns, applications, reports, and other documents, required to be filed with the department under title 14, that are filed manually by a taxpayer shall be assessed a fee of $5; provided that:
(1) The director of taxation may waive the fee under special circumstances as provided by rule adopted pursuant to chapter 91; and
(2) No fee shall be assessed for any filing that is made by electronic, telephonic, or optical means.
For the purposes of this section, "filed manually" means a filing that is not by electronic, telephonic, or optical means.
(b) The fee shall be deposited into the electronic filing special fund under section 231-B.
§231-B Electronic filing special fund. (a) There is established in the state treasury the electronic filing special fund into which shall be deposited the proceeds collected under section 231-A.
(b) Moneys in the fund shall be expended by the department to pay for costs related to the electronic filing of tax returns, applications, reports, and other documents, including training, designing, and operating e-portals for the electronic filing system under section 231-8.5.
(c) The department shall submit an annual report to the legislature no later than twenty days prior to the convening of each regular session, providing an accounting of the receipts of and expenditures from the fund."
SECTION 3. Section 231-8.5, Hawaii Revised Statutes, is amended to read as follows:
"[[]§231-8.5[]]
Electronic filing of tax returns. (a) The department [may
allow filing by electronic, telephonic, or optical means of any tax return,
application, report, or other document] shall establish a system to
allow taxpayers to file all tax returns, applications, reports, and other documents
required under [the provisions of] title 14 [administered by the
department.] electronically, telephonically, or by optical means.
The date of filing shall be the date the tax return, application, report, or
other document is transmitted to the department in a form and manner prescribed
by departmental rules adopted pursuant to chapter 91. The department may
determine alternative methods for the signing, subscribing, or verifying of a
tax return, application, report, or other document that shall have the same
validity and consequences as the actual signing by the taxpayer.
(b) A filing under this section shall be treated in the same manner as a filing subject to the penalties under section 231-39."
SECTION 4. In codifying the new sections added by section 2 of this Act, the revisor of statutes shall substitute appropriate section numbers for the letters used in designating the new sections in this Act.
SECTION 5. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 6. This Act shall take effect upon its approval and apply to taxable years beginning after December 31, 2008.
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INTRODUCED BY: |
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