HI HB354

Amends Section 232-5, Hawaii Revised Statutes to prohibit pretrial discovery in small claims tax appeal procedures.

Limits costs and fees awarded to the prevailing party in small claims tax appeals to fees paid directly to the court conducting the tax appeal.

Applies to taxpayers with a total tax liability of less than $1,000 (not including penalties and interest) from the protested assessment or payment.

Requires small claims procedure to be informal to the greatest extent practicable and taxpayers must waive the right to further appeal.

Effective upon approval with no retroactive application to proceedings begun before the bill's enactment date.