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HI SB384

Bill

Official Source

Status

Passed

6/28/2021

Primary Sponsor

Ronald Kouchi

Click for details

Origin

Senate

2021 Regular Session

AI Summary

  • Eliminates cost deposits for tax appeals to the state board of review and tax appeal court
  • Establishes nonrefundable filing fees for tax appeals, with the fee amount for appeals to tax appeal court set by supreme court rules not to exceed $100
  • Removes provisions requiring refund of costs or deposits to taxpayers when appeals are sustained in whole or in part
  • Maintains that appeals to intermediate appellate court and supreme court follow the same filing fee procedures as circuit court appeals
  • Takes effect January 1, 2022

Legislative Description

Relating To Tax Appeals.

Judiciary Package

Last Action

Act 099, on 06/25/2021 (Gov. Msg. No. 1201).

6/28/2021

Committee Referrals

Finance3/25/2021
Judiciary & Hawaiian Affairs2/19/2021
Ways and Means1/25/2021

Full Bill Text

No bill text available