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HI HR15
Resolution
Status
4/5/2017
Primary Sponsor
Joseph Souki
Click for details
AI Summary
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Requests the Department of Taxation to adopt rules requiring that any assessment of penalties or interest on taxes include a written explanation and calculations showing how the amount was determined.
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Notes that the Department currently provides taxpayers with statements showing penalty and interest amounts but without explanatory language or supporting calculations.
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Addresses taxpayer concerns that they lack understanding of how penalty and interest assessments are calculated under Hawaii Revised Statutes section 231-39.
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Requires a certified copy of the resolution be transmitted 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.
4/5/2017