Feb 03, 2022 · Taxpayer Advocate: Jaysen Y. Morikami. Mailing Address: Department of Taxation. Taxpayer Advocate Office. P.O. Box 259. Honolulu, HI …
Welcome. The Tax & Charities Division represents the Department of Taxation in matters relating to Tax Appeals, Foreclosures, Bankruptcies, etc. Our Division is also responsible for regulating charitable organizations, professional solicitors, professional fundraising counsels, and their activities in the State of Hawaii.
Feb 03, 2022 · Tax Law and Guidance ^ Hawaii Taxpayers Bill of Rights (PDF) 2 pages, 287 KB, October 2019 ... Tax Law and Rules ^ Tax Information Releases (TIRs) ^ Tax Facts ^ Attorney General Opinions ^ Letter Rulings ^ Digest of Tax Measures. General coverage of federal laws that are relevant to Hawaii income tax or Hawaii estate tax ^ Unreported Tax Court ...
Jan 03, 2022 · Opinions of the Attorney General – Appeals, by Date; Date Number Category Description; 07/19/1918: 719: Appeals: TAXATION; TAX APPEAL; RETURN OF COSTS Costs deposited with the Tax Assessor on an appeal to the Tax Appeal Court should not be returned to the Taxpayer, in whole or in part, except upon a judgment of the Tax Appeal Court as provided …
Agency overview | |
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Headquarters | North Block, Secretariat Building, New Delhi |
Employees | 46,000 (2016–17 est.) |
Minister responsible | Nirmala Sitharaman, Finance Minister |
Agency executive | Jagannath Bidyadhar Mahapatra, IRS, Chairman, Central Board of Direct Taxes |
File and pay your taxes online. The Department of Taxation (DOTAX) has many electronic services (e-services) that allow you to self-serve on Hawaii Tax Online.
report tax violations. To ensure that all sectors of Hawaii’s economy, especially those that transact business in cash, pay their fair share of taxes; and to prevent, through enforcement and deterrence, the shortchanging of those that comply with Hawaii tax laws. Report Tax Fraud/Cheats.
In TIR No. 2021-03, the Department of Taxation (Department) announced that it was adopting Revenue Ruling No. 2020-27 in its entirety. Through the issuance of this TIR, the Department is expressly revoking TIR No. 2021-03, and providing further relief for the proper filling of Hawaii State tax returns.
If you have a State tax problem that you have been unable to resolve through normal channels, call the Taxpayer Advocate at 808-587-1791, fax at 808-587-1560, or email at [email protected].
To request public records under the Uniform Information Practices Act, please submit your request in writing by email to [email protected] or by mail at Department of Taxation, Director’s Office, 830 Punchbowl Street, Rm 221, Honolulu HI 96813.
Compromise taxation adjustments should not be entered as delinquent uncollectible taxes, but as adjustments by court order or compromise. TAXATION; ADJUSTMENTS EFFECT ON RATES Adjustments in assessments should not affect the tax rate.
In the event of a compromise of a tax appeal before trial, there shall be returned to the appellant, from the costs deposited, a part thereof proportionate to the amount for which the appellant shall prevail. Return of costs. The statutory limitation upon tax appeals may not be waived by an executive officer.
When collected and after the deduction of the amounts payable into the delinquent tax bureau expense fund, delinquent taxes,if a county realization, are payable to the county in accordance with sections 1921-1922, R.L. 1935 , as amended, and if a territorial realization , are posited in the general fund of the Territory.
1955, as amended, exempts from the application of general excise tax law amounts received by cooperative housing corporations from its shareholders in reimbursement of funds paid by the corporation for the expenses of operating and maintaining the cooperative land and improvements.
1935 exempts from taxation only those federal instrumentalities which are exempt by the Constitution of the United States. SAME; SUBJECTS TAXABLE Post exchanges are subject to the provisions of the General Excise Tax Law.
She earned her J.D. from Harvard Law School. Holly Shikada, First Deputy. Shikada is a 30-year veteran with the Department of the Attorney General, having served 18 years as the Supervising Deputy Attorney General for the Education Division.
Mike McCartney, Director. McCartney is the past president and chief executive officer of the Hawaiʻi Tourism Authority , the state’s tourism agency. Prior to serving in this role, he was the executive director of the Hawaiʻi State Teachers Association.
Cathy Ross, First Deputy Director . Ross, who was deputy director for administration in the Department of Public Safety during Gov. Ige’s first term, has been appointed first deputy at the Department of Health where she previously held several positions before moving to Public Safety in 2012.
Ross Higashi, Deputy Director for Airports. Higashi is being re-appointed to serve as the Airports Division deputy director, overseeing 15 state airports across the state. Higashi is overseeing billions of dollars in modernization and facility improvement projects.
Our mission is to provide excellent legal and public services in a timely manner.
1/21/2022: Attorney General Shikada Joins Multistate Coalition in Continuing Fight to End Facebook’s Illegal Monopoly
The Administration Division is principally responsible for commercial and financial-related legal issues. The division provides legal advice and litigation support to various departments and offices, including the Office of the Governor; the Office of the Lieutenant Governor; the Department of Accounting and General Services (including the State Foundation on Culture and the Arts, the Stadium Authority, and the State Procurement Office); the Department of Budget and Finance (including advice regarding bond matters and advice to the Employees’ Retirement System, the Employer-Union Health Benefits Trust Fund, and the Office of the Public Defender); the Judiciary (including the Commission on Judicial Conduct, the Office of Disciplinary Counsel, the Judiciary Personnel Appeals Board, and the Judicial Selection Commission; other areas of the Judiciary are advised by the Education Division); the Hawaii State Land Use Commission; and the Hawaii State Commission on the Status of Women.
Appellate Division. The Appellate Division has oversight authority over all state and federal appeals in the department. The division also serves as the primary contact point with other states for filing amicus briefs in the United States Supreme Court and other courts in pending non-Hawaii cases that may affect Hawaii.
The Civil Rights Litigation Division provides legal defense to the State, its departments and agencies, and certain state employees in lawsuits or other claims that involve allegations of constitutional or civil rights violations.
The Commerce and Economic Development Division provides legal services and litigation support to the Department of Commerce and Consumer Affairs (including the professional and vocational licensing boards), the Department of Business, Economic Development, and Tourism (including the Aloha Tower Development Corporation, the Hawaii Strategic Development Corporation, the Hawaii Tourism Authority, the High Technology Development Corporation, and the Natural Energy Laboratory of Hawaii Authority), and the Department of Agriculture (including the Agribusiness Development Corporation. The division also enforces the antitrust laws and provides legal services to the Board of Trustees of the State’s Deferred Compensation Plan and to other state agencies involved in administering tax deferral programs.
The Criminal Justice Division performs prosecutorial functions on behalf of the State in areas such as welfare fraud, tax fraud, unemployment fraud, unauthorized practice of law, and public corruption.
The Employment Law Division provides legal representation and advice to the Department of Human Resources Development and to all state departments and agencies on employment-related issues. The division represents all state employers in mandatory arbitration hearings, administrative agency hearings, and civil litigation involving disputes over employment matters with the State’s employees.
The Labor Division provides legal services and litigation support to the Department of Labor and Industrial Relations and boards and agencies administratively attached to that department, including the State Fire Council. In connection with its enforcement of the various labor laws, the division also collects penalties, fines, and reimbursements.