HI HB2179

Amends Hawaii Revised Statutes § 231-33 to authorize the Director of Taxation to convert tax liens into civil judgments after 365 days have elapsed from the date of recording with no response or action by the taxpayer.

The circuit court shall issue a civil judgment for an amount equivalent to the value of the lien upon the Director's application.

Interest under § 231-39(b)(4) shall cease to accrue after the period to collect the unpaid amount has expired under the applicable statute of limitations or agreement.

Changes grammatical references from "which" to "that" in subsections (b) and (i) of § 231-33.

Takes effect upon approval.