Bill Text: HI SB2380 | 2012 | Regular Session | Introduced
Bill Title: State Income Tax; Counties; Property Taxes
Spectrum: Partisan Bill (Democrat 6-0)
Status: (Introduced - Dead) 2012-01-31 - (S) The committee on PGM deferred the measure. [SB2380 Detail]
Download: Hawaii-2012-SB2380-Introduced.html
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THE SENATE |
S.B. NO. |
2380 |
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TWENTY-SIXTH LEGISLATURE, 2012 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO TAXATION.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. The purpose of this Act is to provide the counties with access to the state income tax databases in order to enable the counties to efficiently provide real property tax relief to eligible taxpayers.
SECTION 2. Section 231-18, Hawaii Revised Statutes, is amended to read as follows:
"§231-18 Federal or other tax officials permitted to inspect returns; counties' access to income tax databases; reciprocal provisions. Notwithstanding the provisions of any law making it unlawful for any person, officer, or employee of the State to make known information imparted by any tax return or permit any tax return to be seen or examined by any person, it shall be lawful to permit a duly accredited tax official of the United States, any state or territory, any county of this State, or the Multistate Tax Commission to inspect any tax return of any taxpayer, or to furnish to an official, commission, or the authorized representative thereof an abstract of the return or supply the official, commission, or the authorized representative thereof with information concerning any item contained in the return or disclosed by the report of any investigation of the return or of the subject matter of the return for tax purposes only. The Multistate Tax Commission may make the information available to a duly accredited tax official of the United States, any state or territory, or the authorized representative thereof, for tax purposes only. The department shall permit any county of this State, or the authorized representatives thereof, to access the income tax data of applicants for real property tax purposes only."
SECTION 3. Section 235-117, Hawaii Revised Statutes, is amended to read as follows:
"§235-117 Reciprocal supplying of tax information. Notwithstanding section 235-116, the department may permit the Secretary of the Treasury of the United States, the Commissioner of Internal Revenue, the Multistate Tax Commission, or the proper officer of any state or territory imposing an income tax upon incomes of persons taxable under this chapter, or any county of this State, or the authorized representatives thereof to inspect the income tax returns and estimates of any such person for tax purposes only. The department may also furnish to these authorized persons an abstract of an income tax return or estimate or supply these persons with information concerning any item of income contained in a return or disclosed by the report of an investigation of the income or return of a taxpayer. The Multistate Tax Commission may make the information available to a duly accredited tax official of the United States, any state or territory, or the authorized representative thereof, for tax purposes only. The department of taxation shall permit any county of this State, or the authorized representatives thereof, to access the income tax data of applicants for real property tax purposes only."
SECTION 4. New statutory material is underscored.
SECTION 5. This Act shall take effect upon its approval.
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INTRODUCED BY: |
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Report Title:
State Income Tax; Counties; Property Taxes
Description:
Requires the state tax department to grant counties access to the State's income tax database for real property tax purposes.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
