Establishes due process for determining personal liability for unpaid taxes in Hawaii.

Hawaii HB2578 amends the state's tax law to ensure that responsible persons, such as officers or managers, have the same due process rights as other taxpayers when facing personal liability for unpaid taxes. The bill applies normal tax dispute resolution processes to these cases, allowing for appeals and judicial review. It specifies that personal liability applies to those who control or supervise tax payments and held in trust funds, and exempts them if nonpayment is due to good cause. The changes take effect upon approval.

Establishes due process for determining personal liability for unpaid taxes in Hawaii.

Hawaii HB2578 amends the state's tax law to ensure that responsible persons, such as officers or managers, have the same due process rights as other taxpayers when facing personal liability for unpaid taxes. The bill applies normal tax dispute resolution processes to these cases, allowing for appeals and judicial review. It specifies that personal liability applies to those who control or supervise tax payments and held in trust funds, and exempts them if nonpayment is due to good cause. The changes take effect upon approval.