CONFERENCE COMMITTEE REP. NO. 103

Honolulu, Hawaii

, 2021

RE: S.B. No. 384

H.D. 1

C.D. 1

Honorable Ronald D. Kouchi

President of the Senate

Thirty-First State Legislature

Regular Session of 2021

State of Hawaii

Honorable Scott K. Saiki

Speaker, House of Representatives

Thirty-First State Legislature

Regular Session of 2021

State of Hawaii

Sirs:

Your Committee on Conference on the disagreeing vote of the Senate to the amendments proposed by the House of Representatives in S.B. No. 384, H.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO TAX APPEALS,"

having met, and after full and free discussion, has agreed to recommend and does recommend to the respective Houses the final passage of this bill in an amended form.

The purpose of this measure is to clarify that:

(1) Filing fees for tax appeals are nonrefundable; and

(2) No deposits are required for tax appeals.

Your Committee on Conference finds that this measure is a housekeeping measure, which amends certain sections of Hawaii Revised Statutes to align with the intent of Act 152, Session Laws of Hawaii 1997, by adopting existing rules regarding court filing fees.

Your Committee on Conference has amended this measure by making it effective on January 1, 2022.

As affirmed by the record of votes of the managers of your Committee on Conference that is attached to this report, your Committee on Conference is in accord with the intent and purpose of S.B. No. 384, H.D. 1, as amended herein, and recommends that it pass Final Reading in the form attached hereto as S.B. No. 384, H.D. 1, C.D. 1.

Respectfully submitted on behalf of the managers:

ON THE PART OF THE HOUSE

ON THE PART OF THE SENATE

____________________________ SCOT Z. MATAYOSHI Co-Chair	____________________________ GILBERT S.C. KEITH-AGARAN Chair
____________________________ LISA MARTEN Co-Chair