HI SB3301

Addresses a procedural gap identified in Grace Business Development Corporation v. Kamikawa (2000), where taxpayers could have lawsuits dismissed for filing prematurely before an agency decision, then lose the ability to refile after the deadline passes.

Allows claimants whose payment-under-protest lawsuits are dismissed as premature to refile within 30 days after the agency renders its final decision, with the court retaining jurisdiction.

Requires agencies to refund payments with interest if they fail to render a final decision within 180 days of the claimant's payment.

Changes interest on refunded protest payments from a flat 2% annual rate to the actual interest earned by the litigated claims fund.

Amends Section 40-35, Hawaii Revised Statutes, with provisions that do not apply retroactively to proceedings begun before the effective date.