Bill Text: HI SB2379 | 2022 | Regular Session | Amended
Bill Title: Relating To The Special Enforcement Section.
Spectrum: Partisan Bill (Democrat 7-0)
Status: (Passed) 2022-06-17 - Act 079, on 06/17/2022 (Gov. Msg. No. 1179). [SB2379 Detail]
Download: Hawaii-2022-SB2379-Amended.html
|
THE SENATE |
S.B. NO. |
2379 |
|
THIRTY-FIRST LEGISLATURE, 2022 |
S.D. 2 |
|
|
STATE OF HAWAII |
H.D. 2 |
|
|
|
C.D. 1 |
|
|
|
||
|
|
||
A BILL FOR AN ACT
RELATING TO THE SPECIAL ENFORCEMENT SECTION.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 231-81, Hawaii Revised Statutes, is amended to read as follows:
"[[]§231-81[]] Special
enforcement section; created. [[](a)[]] There is created within the department of
taxation the special enforcement section to carry out civil enforcement efforts
as directed by the director of taxation.
The director may staff the section as the exigencies of the public
service may require.
(b) The special enforcement section may:
(1) Examine any sector of the State's economy;
(2) Initiate civil investigations to ensure that each taxpayer pays
all taxes that the taxpayer is required to pay; and
(3) Use enforcement and education to deter and prevent non-compliance
with state taxation laws.
[[(b)]] (c) The department of taxation shall report to
the legislature no later than thirty days prior to the convening of each regular
session the state resources committed to implementing [[]Act 134, Session
Laws of Hawaii 2009[]] and the additional revenues raised therefor."
SECTION 2. Section 231-82, Hawaii Revised Statutes, is amended to read as follows:
"[[]§231-82[]] Special
enforcement section; functions, powers, and duties. The special enforcement section shall have
the following functions, powers, and duties:
(1) Investigate reported or suspected violations of tax laws
for civil enforcement purposes, including through covert means[, with a
stated priority of investigating cash-based businesses as defined in section
231-93];
(2) Enforce the tax laws by issuing, enforcing, or executing
citations, fines, infractions, assessments, liens, levies, writs, warrants, injunctions,
or other process;
(3) Serve as fraud referral specialists to assist in the
development and review of fraud cases for appropriate disposition of
potentially fraudulent activities, including referral to criminal investigators
and assessment of civil fraud penalties; provided that personnel assigned to
the special enforcement section may not participate in any criminal
investigation;
(4) Organize and hold public informational meetings on issues
of tax laws, including compliance deficiencies in segments of the economy, and undertake
any other activities to encourage taxpayers, practitioners, or others to
maintain responsibility and compliance with their tax obligations;
(5) Coordinate with other sections or divisions within the
department of taxation, other departments or branches of the state government,
any branches of the county government, or the federal government on matters
relating to civil enforcement of the tax laws, including joint investigations,
information-sharing arrangements, or concurrent collection efforts; provided
that personnel assigned to the special enforcement section [may] shall
not participate in any criminal investigation;
(6) Compile information received by third parties, including taxpayers,
competitors, government agencies, confidential sources, or public sources and
delegate this information within the department for proper handling. Proper handling may include referral internally
to other civil or criminal enforcement sections;
(7) Conduct investigations, research, and studies of matters relevant
to the complex or sensitive civil enforcement of the tax laws; [and]
(8) Refer and recommend cases regarding, or examination of, any
segment of the economy to appropriate auditors within the department for auditing;
and
[(8)] (9) Perform [such] any other acts as may be incidental
to the exercise of the functions, powers, and duties set forth in this section
or as otherwise directed by the director of taxation."
SECTION 3. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 4. This Act shall take effect upon its approval.
Report Title:
Special Enforcement Section; Department of Taxation; Authority; Enforcement Powers
Description:
The summary description
of legislation appearing on this page is for informational purposes only and is
not legislation or evidence of legislative intent.
