SB 1206 Summary

• Amends Hawaii Revised Statutes Section 231-13 to clarify that the Director of Taxation is responsible for collection of all taxes, including delinquent taxes.

• Authorizes the Director to contract with bonded collection agencies, licensed attorneys, accountants, auditors, and other persons for assessment, enforcement, or collection of taxes.

• Permits compensation under contracts to be structured as fixed price, hourly rate with or without a fixed cap, or contingent fee arrangements (except for auditors and accountants).

• Specifies that compensation is payable from recovered taxes for the State or from the taxpayer according to contract terms and authorized amounts.

• Changes terminology from "debtor" to "taxpayer" for consistency throughout the statute.