Bill Text: HI SB1206 | 2013 | Regular Session | Amended
Bill Title: Tax Collection
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2013-06-03 - Act 93, 5/31/2013 (Gov. Msg. No. 1193). [SB1206 Detail]
Download: Hawaii-2013-SB1206-Amended.html
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THE SENATE |
S.B. NO. |
1206 |
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TWENTY-SEVENTH LEGISLATURE, 2013 |
S.D. 1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO TAX COLLECTION.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 231-13, Hawaii Revised Statutes, is amended to read as follows:
"§231-13 Director; examination, investigation, and collection. (a) The director of taxation shall be responsible for the collection and general administration of all taxes, including delinquent taxes. Notwithstanding any other law to the contrary, the director, by contract, may select and retain bonded collection agencies, licensed attorneys, accountants, and auditors or other persons for the purpose of assessment, enforcement, or collection of taxes from persons subject to the provisions of title 14 administered by the department.
(b) At the option of the director, any contract entered into under this section may provide for compensation on:
(1) A fixed price basis;
(2) An hourly rate basis with or without a fixed cap; or
(3) A contingent fee arrangement to be specified in the contract; provided that this paragraph shall not apply to auditors and accountants.
All compensation shall be payable out of the
taxes recovered for the State or from the [debtor] taxpayer in
accordance with the terms of, and up to the amount authorized by the contract,
unless otherwise determined by the director."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect upon its approval.
Report Title:
Tax Collection
Description:
Clarifies provisions regarding the collection of taxes. (SD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
