BIL 081 Draft 01 2020-2022 - Laserfiche WebLink

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statement-required language under section 237D-8.5, Hawaii Revised Statutes, by adding in bold print and in ten-point type size to the front of the statement in section 237-30.5, Hawaii Revised Statutes, the following in parentheses: " AWAI`I (INCLUDING HAWAII COUNTY ADDED) TRANSIENT ACCOMMODATIONS TAXES AND" Section 2-_ Assessment of tax for failure to make payment; limitation period; exceptions; extension by agreement. (a) If any taxpayer fails to make payment as required by this article, the director or designee shall estimate the tax liability of the taxpayer from any information the director or designee obtains, and according to the estimate, assess the taxes, interest, and penalty due to the County from the taxpayer, give notice of the assessment to the taxpayer, and make demand upon the taxpayer for payment. The assessment shall be presumed correct unless, upon an appeal duly taken, the contrary is proved by the taxpayer assessed. The burden of proof on appeal to disprove the correctness of assessment shall be on the taxpayer assessed. (b) The director or designee shall cause the payment to be examined and may conduct further audits or investigations as the director or designee considers necessary. If the director or designee determines that there is a deficiency in the payment of any tax due under this article, the director or designee shall assess the taxes and interest due the County, give notice of the assessment to the taxpayers liable, and make demand upon the taxpayers for payment. (c) Except as provided by this section, the amount of taxes imposed by this article shall be assessed or levied within three years of the due date prescribed for the submission of payment. Without an assessment, no proceeding in court for the collection of any of the taxes may be commenced after the expiration of the period. Where the assessment of the tax imposed by this article has occurred within the applicable period of limitation, the tax may be collected by levy or by a proceeding in court. Unless otherwise provided in this article or rule adopted by the director, the limitation period for collecting the County transient accommodations tax shall be suspended for any period set forth in chapter 237D, Hawaii Revised Statutes. Section 2-_ Appeals. Any taxpayer aggrieved by any assessment of the tax or liability imposed by this article may appeal from the assessment within thirty days of the issuance of the assessment to the appropriate State of Hawaii court located within the third circuit having jurisdiction over the amount in controversy, unless otherwise superseded by State law. Alternatively, if the taxpayer aggrieved has also filed a proceeding against the State for the State tax or liability imposed, the aggrieved taxpayer may also join the County in the State proceeding. Section 2- Collection by suit; injunction. (a) The director may collect taxes due and unpaid under this article, together with all accrued penalties, by filing suit or other appropriate proceeding in an appropriate State of Hawaii court located in the third circuit having jurisdiction over the amount due and unpaid. (b) Notwithstanding subsection(a) above, the director may join any proceeding filed by the State of Hawaii to collect State transient accommodations tax and assert the County's claims regardless of whether the venue is located in the third circuit. 3