Bill Text: HI HB620 | 2012 | Regular Session | Introduced

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Bill Title: Taxation; Tax Appeals; Model State Administrative Tax Tribunal Act

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2011-12-01 - Carried over to 2012 Regular Session. [HB620 Detail]

Download: Hawaii-2012-HB620-Introduced.html

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HOUSE OF REPRESENTATIVES	H.B. NO.	620
TWENTY-SIXTH LEGISLATURE, 2011
STATE OF HAWAII

A BILL FOR AN ACT

 

 

relating to tax appeals.

 

 

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

 

     SECTION 1.  (a)  The department of taxation shall conduct a study to compare the present system of tax appeals under chapter 232, Hawaii Revised Statutes, with the American Bar Association's Model State Administrative Tax Tribunal Act, dated August 2006.  In its study the department shall include:

     (1)  The cost effectiveness of both programs;

     (2)  Whether the condensed system offered under the Administrative Tax Tribunal proposal is better suited for Hawaii's tax appeals process; and

     (3)  Whether particular features of the Administrative Tax Tribunal system should be incorporated into the tax appeals process to improve the present system in Hawaii.

     (b)  The department of taxation shall report its findings and recommendations and any recommended legislation to the legislature no later than twenty days prior to the convening of the 2012 regular session.

     SECTION 2.  This Act shall take effect upon its approval.

 

INTRODUCED BY:	_____________________________

 

 

Report Title:

Taxation; Tax Appeals; Model State Administrative Tax Tribunal Act

 

Description:

Requires the Department of Taxation to conduct a study to compare the Model State Administrative Tax Tribunal Act with the tax appeals process in Hawaii under chapter 232, Hawaii Revised Statutes.

 

 

 

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