HI HB1150

Suspends the 15-year statute of limitations on tax collection while a taxpayer's appeal is pending before the taxation board of review or tax appeal court, from the date the notice of appeal is filed until a final decision is issued or the case is withdrawn or dismissed

Applies to seven tax types: income tax, general excise tax, transient accommodations tax, use tax, fuel tax, conveyance tax, and rental motor vehicle/tour vehicle/car-sharing vehicle surcharge tax

Adds the appeal suspension provision to existing collection limitation suspensions already in law for taxpayer agreements, court-controlled assets, pending offers in compromise, and extended taxpayer absence from the state

Retroactively suspends the statute of limitations for assessments that were already on appeal before the effective date, calculated from the original appeal filing date

Effective date set to July 1, 3000 (placeholder date indicating legislative intent to negotiate actual implementation timing)