HI SB2879

Requires landlords, lessors, or plaintiffs in summary possession actions to submit general excise tax returns, a tax clearance certificate from the Department of Taxation, or both as a condition for issuance of a writ of possession.

Tax documentation shall serve as rebuttable evidence of payment of all general excise and transient accommodation taxes due to the State, including penalties if applicable, for the entire tenancy period.

For tenancies exceeding twelve months, submission of a general excise tax return or tax clearance certificate covering the preceding twelve months satisfies the requirement.

Addresses concerns that landlords in rent-to-own and other irregular arrangements avoid paying required general excise and transient accommodation taxes by using summary possession proceedings instead of foreclosure actions.

Takes effect upon approval.