HI SB2947

Requires the Department of Taxation to publish reports on Hawaii income patterns (individuals and corporations/proprietorships/partnerships) and tax credits in both paper and electronic formats without charging fees.

Requires the Department of Taxation to report to the legislature by December 31, 2012 on resources needed to complete required reports, best methods for electronic distribution, and recommendations for additional information as tax computer systems are upgraded.

Appropriates $104,505 for fiscal year 2012-2013 to the Department of Taxation and authorizes establishment of 3 permanent and 1 temporary full-time equivalent positions to support publication requirements.

Authorizes the director of taxation to appoint an administrative appeals officer exempt from civil service requirements to administer an expedited administrative appeals and dispute resolution program for tax disputes.

Takes effect July 1, 2012.