HB1174

Hawaii HB1174 modifies procedures for payments under protest, including interest on such payments and handling of prematurely filed suits.

Hawaii HB1174 amends the procedure for handling payments made under protest, particularly in cases where a claimant pays money to a government agency while disputing the exaction. If the claimant prevails in court, the bill allows for interest earned on the payment to be paid out, except in tax cases where specific refund procedures apply. The bill also establishes a procedure for handling cases where a suit is filed prematurely, before the agency has rendered a final decision.