STAND. COM. REP. NO. 1174

 

Honolulu, Hawaii

                  

 

RE:    H.B. No. 801

       H.D. 2

       S.D. 2

 

 

 

Honorable Shan S. Tsutsui

President of the Senate

Twenty-Sixth State Legislature

Regular Session of 2011

State of Hawaii

 

Sir:

 

     Your Committee on Ways and Means, to which was referred H.B. No. 801, H.D. 2, S.D. 1, entitled:

 

"A BILL FOR AN ACT RELATING TO TAXATION,"

 

begs leave to report as follows:

 

     The purpose and intent of this measure is to clarify the Department of Taxation's subpoena authority for civil and criminal tax investigations.

 

     Specifically, the measure:

 

     (1)  Clarifies the Department of Taxation's authority to issue subpoenas in civil and criminal inquiries, investigations, or hearings;

 

     (2)  Allows for the subpoena of records that are stored electronically;

 

     (3)  Sets forth the reimbursement rate for the reproduction of records; and

 

     (4)  Clarifies that compliance with a subpoena issued by the Department shall not give rise to a civil action for damages.

 

     Your Committee received comments in support of this measure from Frederick D. Pablo, Director, Department of Taxation.

 

     Your Committee finds that this measure will further the Department of Taxation's ability to administer the State's tax laws fairly, consistently, and uniformly.

 

     Your Committee has amended this measure by:

 

     (1)  Changing the effective date to upon approval; and

 

     (2)  Making technical, nonsubstantive amendments for the purposes of clarity, consistency, and style.

 

     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 H.B. No. 801, H.D. 2, S.D. 1, as amended herein, and recommends that it pass Third Reading in the form attached hereto as H.B. No. 801, H.D. 2, S.D. 2.

 

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

 

 

 

____________________________

DAVID Y. IGE, Chair