HOUSE OF REPRESENTATIVES

H.B. NO.

1848

TWENTY-SEVENTH LEGISLATURE, 2014

H.D. 1

STATE OF HAWAII

 

 

 

 

 

 

A BILL FOR AN ACT

 

 

RELATING TO TAXATION.

 

 

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

 


     SECTION 1.  Section 237-34, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:

     "(a)  All monthly and annual returns filed manually shall be transmitted to the office of the taxation district in which the privilege upon which the tax accrued is exercised.  Where the privilege is exercised in more than one taxation district the returns shall be transmitted to the office of the first district.

     Beginning January 1, 2015, all monthly returns shall be filed electronically.  The director, in the director's discretion, may assess an administrative fee on a monthly return that is filed manually.

     For the purposes of this section, "filed manually" means a filing that is not by electronic, telephonic, or optical means."

     SECTION 2.  This Act does not affect rights and duties that matured, penalties that were incurred, and proceedings that were begun before its effective date.

     SECTION 3.  New statutory material is underscored.

     SECTION 4.  This Act shall take effect on July 1, 2030.



 

Report Title:

General Excise Tax; Monthly Returns; Electronic Filing

 

Description:

Requires all general excise tax monthly returns to be filed electronically, beginning on January 1, 2015.  Grants Director of Taxation discretionary authority to assess fines for returns filed manually.  Effective July 1, 2030.  (HB1848 HD1)

 

 

 

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