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HI HCR31
Concurrent Resolution
Status
4/24/2017
Primary Sponsor
Joseph Souki
Click for details
AI Summary
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Requests the Department of Taxation to adopt rules requiring explanations and calculations whenever penalties or interest are assessed on taxes.
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Addresses current practice where the Department provides statements showing penalty or interest amounts but without explanatory language or supporting calculations.
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Directs the Department to help taxpayers understand how penalty and interest amounts are determined under Hawaii Revised Statutes section 231-39.
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Requires transmission of a certified copy of the resolution to the Director of Taxation.
Legislative Description
Requesting The Department Of Taxation To Adopt Rules To Require That Any Assessment Of Penalty Or Interest On Taxes Be Accompanied By An Explanation, Including Calculations, Of How The Amount Of The Penalty Or Interest Was Determined.
Department of Taxation
Last Action
Resolution adopted in final form.
4/24/2017