Hawaii HB1148 amends tax appeal procedures, allowing taxpayers to appeal directly to the tax appeal court without prior administrative review.

Hawaii HB1148 modifies the tax appeal process by allowing taxpayers to directly appeal to the tax appeal court without first appealing to the state taxation board of review or equivalent county administrative body. This change applies to taxpayers with a total tax liability of less than $1,000. The bill also sets a nonrefundable filing fee of up to $25 for this procedure. The appeal must be filed within thirty days of the decision from the state taxation board of review or county administrative body, and the taxpayer must pay the associated court costs.

Hawaii HB1148 amends tax appeal procedures, allowing taxpayers to appeal directly to the tax appeal court without prior administrative review.

Hawaii HB1148 modifies the tax appeal process by allowing taxpayers to directly appeal to the tax appeal court without first appealing to the state taxation board of review or equivalent county administrative body. This change applies to taxpayers with a total tax liability of less than $1,000. The bill also sets a nonrefundable filing fee of up to $25 for this procedure. The appeal must be filed within thirty days of the decision from the state taxation board of review or county administrative body, and the taxpayer must pay the associated court costs.