All Roll Calls
Yes: 4 • No: 1
HawaiiSB 33002025–2026 Regular Session (Year 2)SenateWALLET
RELATING TO PROCEDURES FOR TAX APPEALS.
Sponsored By: Ronald D. Kouchi (Democratic)
Failed
Summary
Requires a tax to be paid before the courts may entertain a second appeal on the merits of the dispute. Requires a taxpayer who partially prevailed during the taxpayer's first appeal to pay the amount determined to be due in that first appeal, rather than the entire assessment, in order to make a subsequent appeal. Clarifies that a taxpayer who does not appeal the decision of the body reviewing the initial tax assessment by the Department of Taxation is required to pay the tax as determined by the Taxation Board of Review or Tax Appeal Court or the tax assessment by the Department of Taxation if left unmodified and unamended by the Board or Court. (SD1)
TaxationTax AppealsPayments Under ProtestJDC, WAM
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Bill Overview
No Economic Impacts Identified for this Bill
Sponsors & Cosponsors
Sponsor
Ronald D. Kouchi
Democratic • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
Senate vote • 2/10/2026
The committee(s) on JDC recommend(s) that the measure be PASSED, WITH AMENDMENT...
Yes: 4 • No: 1
Bill Text
Bill Text
Original
SB3300_SD1
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