RELATING TO DUE PROCESS FOR ESTABLISHING PERSONAL LIABILITY FOR TAX.
Reported from JDC (Stand. Com. Rep. No. 3270) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.
Summary
The bill changes Hawaii law so that when a person is held personally responsible for another entity's unpaid general excise tax, that liability is treated like any other tax assessment. The responsible individual can use the same procedural safeguards and appeal processes that apply to regular tax bills. This gives people with only a small stake in a business a clearer, fairer way to contest liability.
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