HI SB2238

Amends Section 237-9.3 to require the director to provide written notice to nonprofit organizations and allow 90 days to comply before denying general excise tax benefits.

Defines "nonprofit organization" as entities registered with the State and holding Internal Revenue Service tax-exempt status under Section 501(c)(3), 501(c)(4), 501(c)(8), or qualifying Section 501(c)(2) organizations.

Amends Section 237-41.5 to exempt officers, managers, and other persons with control over trust amounts for nonprofit organizations from personal liability for unpaid general excise taxes, interest, and penalties.

Clarifies that "wilfully fails to pay" means a voluntary, intentional violation of a known legal duty, consistent with Internal Revenue Code interpretations.

Takes effect July 1, 2012, and does not affect rights, duties, penalties, or proceedings that occurred before the effective date.