Bill Text: HI HCR31 | 2017 | Regular Session | Introduced

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Bill Title: Requesting The Department Of Taxation To Adopt Rules To Require That Any Assessment Of Penalty Or Interest On Taxes Be Accompanied By An Explanation, Including Calculations, Of How The Amount Of The Penalty Or Interest Was Determined.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2017-04-24 - Resolution adopted in final form. [HCR31 Detail]

Download: Hawaii-2017-HCR31-Introduced.html

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HOUSE OF REPRESENTATIVES	H.C.R. NO.	31
TWENTY-NINTH LEGISLATURE, 2017
STATE OF HAWAII

HOUSE CONCURRENT

RESOLUTION

 

 

requesting the department of taxation to adopt rules to require that any assessment of penalty or interest on taxes be accompanied by an explanation, including calculations, of how the amount of the penalty or interest was determined.

 

 

 

     WHEREAS, pursuant to section 231-39, Hawaii Revised Statutes, the Department of Taxation assesses penalties and interest on taxpayers who fail to file a required return, fail to make required tax payments, or underpay their taxes; and

 

     WHEREAS, the Department of Taxation currently provides taxpayers who are assessed penalties or interest with a statement that sets out the amount of the penalty or interest; and

 

     WHEREAS, these statements generally do not include any explanatory language or supporting calculations; and

 

     WHEREAS, as a result, taxpayers are often left with little understanding of how the amounts of penalties or interest being assessed have been determined; now, therefore,

 

     BE IT RESOLVED by the House of Representatives of the Twenty-ninth Legislature of the State of Hawaii, Regular Session of 2017, the Senate concurring, that the Department of Taxation is requested to adopt rules to require that any assessment of penalty or interest on taxes be accompanied by an explanation, including calculations, of how the amount of the penalty or interest was determined; and

 

     BE IT FURTHER RESOLVED that a certified copy of this Concurrent Resolution be transmitted to the Director of Taxation.

 

 

 

OFFERED BY:

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Report Title: 

Department of Taxation; Rules; Assessment of Penalties or Interest