HI SB3300

Amends Hawaii tax appeal procedures in response to the PM & AM Research, Inc. v. State case (2025), where a taxpayer's appeal was dismissed due to failure to pay the assessed tax before appeal.

Allows taxpayers to file their first appeal to either the Taxation Board of Review or Tax Appeal Court without paying the disputed tax.

Requires payment of the tax determined by the first reviewing body (plus interest) before filing a second appeal on the merits.

Taxpayers who partially prevailed in their first appeal need only pay the reduced amount determined by that body, rather than the original full assessment, to proceed with a subsequent appeal.

Taxpayers who do not file a second appeal must pay whichever amount was determined by the reviewing body or the original department assessment if left unchanged.