Bill Text: HI SB2895 | 2014 | Regular Session | Amended
Bill Title: Taxation; Taxpayer Education
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2014-06-18 - Act 089, 6/16/2014 (Gov. Msg. No. 1190). [SB2895 Detail]
Download: Hawaii-2014-SB2895-Amended.html
THE SENATE |
S.B. NO. |
2895 |
TWENTY-SEVENTH LEGISLATURE, 2014 |
S.D. 1 |
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STATE OF HAWAII |
H.D. 1 |
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C.D. 1 |
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A BILL FOR AN ACT
RELATING TO TAXPAYER EDUCATION.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 235-20.5, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) The moneys in the fund shall be used for the following purposes:
(1) Issuing comfort letters, letter rulings, written opinions, and other guidance to taxpayers;
(2) Issuing
certificates under sections 235-110.9 and 235-110.91; [and]
(3) Administering the
operations of the special enforcement section[.]; and
(4) Developing, implementing, and providing taxpayer education programs, including tax publications."
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 Statutory material to be repealed is bracketed and stricken.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:
Taxation; Taxpayer Education
Description:
Allows the department of taxation to use funds from the tax administration special fund for taxpayer education purposes. (CD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.