Bill Text: HI SB76 | 2010 | Regular Session | Introduced
Bill Title: Taxation; Distribution of Partial Payment
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Engrossed - Dead) 2010-03-30 - (H) The committee(s) recommends that the measure be deferred. [SB76 Detail]
Download: Hawaii-2010-SB76-Introduced.html
Report Title:
Taxation; Distribution of Partial Payment
Description:
Amends section 231-27, Hawaii Revised Statutes, to distribute a partial payment of taxes in equal amounts to interest, penalties, and principal.
THE SENATE |
S.B. NO. |
76 |
TWENTY-FIFTH LEGISLATURE, 2009 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO TAXATION.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Section 231-27, Hawaii Revised Statutes, is amended to read as follows:
"§231-27 Partial payment of taxes.
Whenever a taxpayer makes a partial payment of a particular assessment of
taxes, the amount received by the department of taxation shall [first]
be credited to interest, [then to] penalties, and [then to]
principal in equal amounts."
SECTION 2. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 3. This Act shall take effect upon its approval.
INTRODUCED BY: |
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