Report Title:

Tax Refunds

Description:

Establishes the procedure to appeal the denial by the department of taxation of a claim for a refund of taxes. (HB858 HD2)

HOUSE OF REPRESENTATIVES

H.B. NO.

858

TWENTY-THIRD LEGISLATURE, 2005

H.D. 2

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

RELATING TO TAX REFUNDS.

 

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

SECTION 1. Chapter 232, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§232-        Appeals relating to claims for refund. (a) The denial in whole or in part of a tax refund may be appealed by the filing of a written notice of appeal to a board of review or the tax appeal court within thirty days after notice of the denial of the claim.

(b) An appeal may be filed with a board of review or the tax appeal court for review of the merits of a tax refund claim upon a notice of appeal filed at any time after one hundred eighty days from the date that the claim was filed; provided that the department has not given notice of a denial of the claim within that period.

(c) Notwithstanding any law to the contrary under title 14, this section shall apply to all taxes administered by the department of taxation. The procedures for appeals from tax assessors, a board of review, and the tax appeal court provided under this chapter and under section 235-114 shall apply to appeals relating to tax refund claims under this section."

SECTION 2. New statutory material is underscored.

SECTION 3. This Act shall take effect on July 1, 2010, and shall apply to claims for refund filed after June 30, 2005.