Bill Text: HI SB1005 | 2018 | Regular Session | Introduced

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Bill Title: Relating To The Disclosure Of Tax Returns And Tax Return Information.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-11-30 - Carried over to 2018 Regular Session. [SB1005 Detail]

Download: Hawaii-2018-SB1005-Introduced.html

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THE SENATE	S.B. NO.	1005
TWENTY-NINTH LEGISLATURE, 2017
STATE OF HAWAII

A BILL FOR AN ACT

 

 

RELATING TO THE DISCLOSURE OF TAX RETURNS AND TAX RETURN INFORMATION.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 

     SECTION 1.  Section 235-116, Hawaii Revised Statutes is amended to read as follows:

     "§235-116  Disclosure of returns unlawful; penalty.  All tax returns and return information required to be filed, submitted, collected, or maintained under this chapter shall be confidential, including any copy of any portion of a federal return that may be attached to a state tax return, [or] any information reflected in the copy of the federal return[.], any information required under this chapter to be filed or otherwise submitted with any state agency other than the department, or any information required under this chapter to be collected or maintained by any state agency other than the department, except as otherwise provided by law.  It shall be unlawful for any person, or any officer or employee of the State, including the auditor or the auditor's agent with regard to tax return information obtained pursuant to section 23-5(a), to make known intentionally information imparted by any income tax return or estimate made under sections 235-92, 235-94, 235-95, and 235-97 or wilfully to permit any income tax return or estimate so made or copy thereof to be seen or examined by any person other than the taxpayer or the taxpayer's authorized agent, persons duly authorized by the State in connection with their official duties, the Multistate Tax Commission or the authorized representative thereof, except as otherwise provided by law.  Any offense against the foregoing provisions shall be punishable as a class C felony."

     SECTION 2.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 3.  This Act shall take effect on its approval.

 

INTRODUCED BY:	_____________________________
	BY REQUEST

 

 

Report Title:

Taxation; Disclosure of Tax Return Information

 

Description:

Amends section 235-116, Hawaii Revised Statutes, to clarify that all information filed under chapter 235, Hawaii Revised Statutes, with any state agency is confidential.

 

 

 

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