Relating To Due Process For Establishing Personal Liability For Tax.
Provides that a determination of personal liability for another person's unpaid general excise taxes is an assessment subject to the due process procedures and appeals available for other assessments. Effective 1/1/2027. (SD1)
Engrossed on 3/5/26
Summary
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Sponsors
D
1
0
Democratic CaucusRepublican Caucus
Roll Call Votes
Senate Judiciary: Passed, With Amendments
5 Yea
RDDDD0 Nay
Calendar
Feb 5
2:00 PM
House Judiciary & Hawaiian Affairs Hearing
Feb 26
2:00 PM
House Finance Hearing
Mar 17
9:55 AM
Senate Judiciary Hearing