Bill Text: HI SB1206 | 2013 | Regular Session | Amended

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Bill Title: Tax Collection

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2013-06-03 - Act 93, 5/31/2013 (Gov. Msg. No. 1193). [SB1206 Detail]

Download: Hawaii-2013-SB1206-Amended.html

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STAND. COM. REP. NO. 507

 

Honolulu, Hawaii

                  

 

RE:    S.B. No. 1206

       S.D. 1

 

 

 

Honorable Donna Mercado Kim

President of the Senate

Twenty-Seventh State Legislature

Regular Session of 2013

State of Hawaii

 

Madam:

 

     Your Committee on Ways and Means, to which was referred S.B. No. 1206 entitled:

 

"A BILL FOR AN ACT RELATING TO TAX COLLECTION,"

 

begs leave to report as follows:

 

     The purpose and intent of this measure is to clarify that the authority of the Director of Taxation includes the collection and general administration of all taxes.

 

     The Department of Taxation submitted testimony in support of this measure.  Your Committee received comments on this measure from Tax Foundation of Hawaii and a private citizen.

 

     Your Committee finds that section 231-13, Hawaii Revised Statutes, is unclear as to whether it authorizes the Director of Taxation to collect and administer all taxes or only delinquent taxes.  Your Committee further finds that the measure clarifies that the Department of Taxation shall be responsible for collecting and administering all taxes, including delinquent taxes, and authorizes third party compensation from taxes recovered from a taxpayer, which will provide for the more effective and efficient operation of the Department of Taxation.  

 

     Your Committee has amended this measure by making technical nonsubstantive amendments for purposes of style, clarity, and consistency.

 

     As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 1206, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 1206, S.D. 1, and be placed on the calendar for Third Reading.

 

Respectfully submitted on behalf of the members of the Committee on Ways and Means,

 

		____________________________ DAVID Y. IGE, Chair