RELATING TO PROCEDURES FOR TAX APPEALS.

Summary

The bill amends Hawaii’s tax‑appeal statute so a taxpayer must pay the tax determined in a first appeal before a court will hear a second appeal on the merits. It also clarifies that if the taxpayer does not pursue a further appeal, the tax as set by the Taxation Board of Review, Tax Appeal Court, or the Department of Taxation must be paid. The change is intended to prevent dismissals of appeals that occur when the tax remains unpaid, as happened in a recent case.

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