Hawaii 2022 Regular Session

Hawaii Senate Bill SB2377 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	THE SENATE S.B. NO. 2377 THIRTY-FIRST LEGISLATURE, 2022 S.D. 1 STATE OF HAWAII ~~H.D. 1~~ A BILL FOR AN ACT RELATING TO STATE TAX EXAMINATIONS. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
	1	+	THE SENATE S.B. NO. 2377 THIRTY-FIRST LEGISLATURE, 2022 S.D. 1 STATE OF HAWAII A BILL FOR AN ACT RELATING TO STATE TAX EXAMINATIONS. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
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3	3		THE SENATE S.B. NO. 2377
4	4		THIRTY-FIRST LEGISLATURE, 2022 S.D. 1
5		-	STATE OF HAWAII ~~H.D. 1~~
	5	+	STATE OF HAWAII
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7	7		THE SENATE
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9	9		S.B. NO.
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11	11		2377
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13	13		THIRTY-FIRST LEGISLATURE, 2022
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15	15		S.D. 1
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17	17		STATE OF HAWAII
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19		-	~~H.D. 1~~
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31	31		A BILL FOR AN ACT
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37	37		RELATING TO STATE TAX EXAMINATIONS.
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43	43		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
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47		-	SECTION 1. Chapter 231, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows: "§231- Failure to respond during an ~~inspection or~~ examination. ~~(a)~~ Any person who fails to respond or reply to the department's correspondence or inquiry within a timely manner during an inspection or examination of records under section 231-3~~(6)~~ shall be subject to a penalty equal to twenty-five per cent of the tax owed; provided that the penalty shall not exceed $10,000. ~~(b)~~ The director may waive the penalty ~~imposed in subsection (a)~~ if the failure was due to reasonable cause." SECTION 2. This Act does not affect rights and duties that matured, penalties that were incurred, and proceedings that were begun before its effective date. SECTION 3. New statutory material is underscored. SECTION 4. This Act shall take effect upon its approval.
	47	+	SECTION 1. Chapter 231, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows: "§231- Failure to respond during an examination. Any person who fails to respond or reply to the department's correspondence or inquiry within a timely manner during an inspection or examination of records under paragraph (6) of section 231-3 shall be subject to a penalty equal to twenty-five per cent of the tax owed; provided that the penalty shall not exceed $10,000. The director may waive the penalty if the failure was due to reasonable cause." SECTION 2. This Act does not affect rights and duties that matured, penalties that were incurred, and proceedings that were begun before its effective date. SECTION 3. New statutory material is underscored. SECTION 4. This Act shall take effect upon its approval.
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49	49		SECTION 1. Chapter 231, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:
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51		-	"§231- Failure to respond during an ~~inspection or~~ examination. ~~(a)~~ Any person who fails to respond or reply to the department's correspondence or inquiry within a timely manner during an inspection or examination of records under section 231-3~~(6)~~ shall be subject to a penalty equal to twenty-five per cent of the tax owed; provided that the penalty shall not exceed $10,000.
	51	+	"§231- Failure to respond during an examination. Any person who fails to respond or reply to the department's correspondence or inquiry within a timely manner during an inspection or examination of records under paragraph (6) of section 231-3 shall be subject to a penalty equal to twenty-five per cent of the tax owed; provided that the penalty shall not exceed $10,000.
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53		-	~~(b)~~ The director may waive the penalty ~~imposed in subsection (a)~~ if the failure was due to reasonable cause."
	53	+	The director may waive the penalty if the failure was due to reasonable cause."
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55	55		SECTION 2. This Act does not affect rights and duties that matured, penalties that were incurred, and proceedings that were begun before its effective date.
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57	57		SECTION 3. New statutory material is underscored.
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59	59		SECTION 4. This Act shall take effect upon its approval.
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61		-	Report Title: Department of Taxation; Tax Examination~~; Tax Inspection; Records~~; Penalty Description: Establishes a penalty for failure to respond to an inquiry or request during ~~an official~~ state tax ~~inspection or~~ examination ~~of records~~. (~~HD1~~) The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
	61	+	Report Title: Department of Taxation; Tax Examination; Penalty Description: Establishes a penalty for failure to respond to an inquiry or request during a state tax examination. (SD1) The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
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65	65		Report Title:
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67		-	Department of Taxation; Tax Examination; ~~Tax Inspection; Records;~~ Penalty
	67	+	Department of Taxation; Tax Examination; Penalty
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71	71		Description:
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73		-	Establishes a penalty for failure to respond to an inquiry or request during ~~an official~~ state tax ~~inspection or~~ examination ~~of records~~. (~~HD1~~)
	73	+	Establishes a penalty for failure to respond to an inquiry or request during a state tax examination. (SD1)
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81	81		The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.