HOUSE OF REPRESENTATIVES

H.B. NO.

975

TWENTY-SEVENTH LEGISLATURE, 2013

 

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

RELATING TO TAX COLLECTION.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 


     SECTION 1.  Section 231-13, Hawaii Revised Statutes, is amended to read as follows:

     "§231-13  Director; examination, investigation, and collection.  (a)  The director of taxation shall be responsible for the collection and general administration of all taxes, including delinquent taxes.  Notwithstanding any other law to the contrary, the director, by contract, may select and retain bonded collection agencies, licensed attorneys, accountants, and auditors or other persons for the purpose of assessment, enforcement, or collection of taxes from persons subject to the provisions of title 14 administered by the department.

     (b)  At the option of the director, any contract entered into under this section may provide for compensation on:

     (1)  A fixed price basis;

     (2)  An hourly rate basis with or without a fixed cap; or

     (3)  A contingent fee arrangement to be specified in the contract; provided that this paragraph shall not apply to auditors and accountants.

     All compensation shall be payable out of the taxes recovered for the State or from the [debtor] taxpayer in accordance with the terms of, and up to the amount authorized by the contract, unless otherwise determined by the director.

     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  Statutory material to be repealed is bracketed and stricken.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.

 

INTRODUCED BY:

_____________________________

 

 

BY REQUEST


 


 

Report Title:

Tax Collection

 

Description:

Clarifies provisions regarding the collection of taxes.

 

 

 

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