CONFERENCE COMMITTEE REPORT NO.110

                            Honolulu, Hawaii
                                            , 2000

                            RE:   S.B. No. 2946
                                  S.D. 1
                                  H.D. 1
                                  C.D. 1




Honorable Norman Mizuguchi
President of the Senate
Twentieth State Legislature
Regular Session of 2000
State of Hawaii

Honorable Calvin K.Y. Say
Speaker, House of Representatives
Twentieth State Legislature
Regular Session of 2000
State of Hawaii

Sir:

     Your Committee on Conference on the disagreeing vote of the
Senate to the amendments proposed by the House of Representatives
in S.B. No. 2946, S.D. 1, H.D. 1, entitled:  

     "A BILL FOR AN ACT RELATING TO TAXATION APPEALS," 

having met, and after full and free discussion, has agreed to
recommend and does recommend to the respective Houses the final
passage of this bill in an amended form.

     The purpose of this measure is to ease the financial burden
on a taxpayer who is appealing a tax assessment to a District
Board of Review.

     Specifically, the measure lifts the requirement that
taxpayers who are appealing a general excise, transient
accommodation, use, fuel, liquor, tobacco, conveyance, or rental
motor vehicle surcharge tax assessment, first pay the tax prior
to an appeal to the District Board of Review.

     Your Committee finds that requiring a taxpayer to pay a tax
assessment as a condition precedent to appealing the assessment

 
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                            CONFERENCE COMMITTEE REPORT NO.110
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to the District Board of Review may place an undue burden on
certain taxpayers.

     Upon further consideration, your Committee has amended the
measure by making technical, nonsubstantive amendments for the
purpose of style.

     Your Committee believes that the measure will benefit
certain taxpayers without causing undue hardship upon the State.
Your Committee would also like to note its intention that a
taxpayer who appeals to the District Board of Review should not
be required to pay the tax assessed so long as the person
prevails in the judgment of the Board of Review.

     As affirmed by the record of votes of the managers of your
Committee on Conference that is attached to this report, your
Committee on Conference is in accord with the intent and purpose
of S.B. No. 2946, S.D. 1, H.D. 1, as amended herein, and
recommends that it pass Final Reading in the form attached hereto
as S.B. No. 2946, S.D. 1, H.D. 1, C.D. 1.

                                   Respectfully submitted on
                                   behalf of the managers:

  ON THE PART OF THE HOUSE           ON THE PART OF THE SENATE



_____________________________     _______________________________
Rep. DWIGHT Y. TAKAMINE           Sen. CAROL FUKUNAGA
Chair                             Co-Chair



                                  _______________________________
                                  Sen. ANDREW LEVIN
                                  Co-Chair

 
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