Hawaii SB3300 amends tax appeal procedures to require payment before a second appeal and partial payment for subsequent appeals.

Hawaii SB3300 modifies tax appeal procedures by requiring payment before a second appeal on the merits of a tax dispute and partial payment for subsequent appeals. This change follows a case where a procedural technicality led to the dismissal of a tax appeal. The bill ensures that a taxpayer must pay the tax assessed before the courts may entertain a second appeal and that a taxpayer who partially prevailed in the first appeal must pay the amount determined to be due in that first appeal to make a subsequent appeal.

Hawaii SB3300 amends tax appeal procedures to require payment before a second appeal and partial payment for subsequent appeals.

Hawaii SB3300 modifies tax appeal procedures by requiring payment before a second appeal on the merits of a tax dispute and partial payment for subsequent appeals. This change follows a case where a procedural technicality led to the dismissal of a tax appeal. The bill ensures that a taxpayer must pay the tax assessed before the courts may entertain a second appeal and that a taxpayer who partially prevailed in the first appeal must pay the amount determined to be due in that first appeal to make a subsequent appeal.