· HI legislature · 2026

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)

Sponsor

Jenna Takenouchi (D-HI)

Introduced

2026-03-30

Policy area

Taxation

Latest action

Introduced and Pass First Reading.