HI HB1847

Requires all general excise tax returns to be filed electronically beginning January 1, 2015.

Authorizes the director of taxation to assess an administrative fee on returns filed manually.

Defines "filed manually" as any filing not submitted through electronic, telephonic, or optical means.

Does not affect rights, duties, penalties, or proceedings that occurred before the effective date.

Effective date is July 1, 2030.