STAND. COM. REP. NO. 664

Honolulu, Hawaii

, 2005

RE: S.B. No. 460

 

 

Honorable Robert Bunda

President of the Senate

Twenty-Third State Legislature

Regular Session of 2005

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred S.B. No. 460 entitled:

"A BILL FOR AN ACT RELATING TO TAX REFUNDS,"

begs leave to report as follows:

The purpose of this measure is to allow taxpayers to appeal a tax refund claim when the Department of Taxation fails to act on the claim within one hundred eighty days after the claim was filed.

Additionally, this measure allows taxpayers to appeal a tax refund claim within thirty days after the department denies a claim.

Your Committee finds that under the current law if the Department of Taxation ignores a refund claim indefinitely, then the taxpayer has no relief. Simple fairness requires that a taxpayer who makes a refund claim should have some way to get a hearing if the claim is not paid. A similar federal law applies to claims for federal tax refunds.

As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 460 and recommends that it pass Second Reading and be placed on the calendar for Third Reading.

Respectfully submitted on behalf of the members of the Committee on Ways and Means,

____________________________

BRIAN T. TANIGUCHI, Chair