Bill Text: HI SB2892 | 2014 | Regular Session | Introduced
Bill Title: Taxation; Electronic Filing of Tax Returns
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-02-05 - The committee on WAM deferred the measure. [SB2892 Detail]
Download: Hawaii-2014-SB2892-Introduced.html
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THE SENATE |
S.B. NO. |
2892 |
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TWENTY-SEVENTH LEGISLATURE, 2014 |
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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. 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]
require filing by electronic, telephonic, or optical means of any tax
return, application, report, or other document required under the provisions of
title 14 administered by the department. 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. A filing under this section shall be treated in the
same manner as a filing subject to the penalties under section 231-39.
(b) If a taxpayer who is required under subsection (a) to file a return electronically on or before the date prescribed therefor, unless it is shown that the failure is due to reasonable cause and not to neglect, there shall be added to the tax required to be so remitted a penalty of two per cent of the amount of the tax. The penalty under this subsection is in addition to any penalty set forth in title 14."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act, upon its approval, shall apply to taxable years beginning after December 31, 2014.
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INTRODUCED BY: |
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BY REQUEST |
Report Title:
Taxation; Electronic Filing of Tax Returns
Description:
Allows the Department of Taxation to require the electronic filing of tax returns.
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
