Hawaii's Department of Taxation now has an enhanced ability to seize and sell personal property to satisfy delinquent tax debts.
Hawaii Governor Neil Abercrombie signed Senate Bill 1192 into law on April 24, 2013, as Act 44 of 2013. Act 44 amends Hawaii Revised Statutes Section 231-25 to allow the Department of Taxation one hundred and eighty days to sell seized property. Prior law allowed only 30 days. Furthermore, Act 44 states that if “any person” commences an action relating to the seized property, the “time period set herein shall be tolled during the pendency of any action…until a final order is rendered in that action.”
The changes to Section 231-25(b)(7)(C) are significant because they demonstrate that the Department of Taxation is considering potential property seizures and sales as part of its delinquent tax collection arsenal. The Department of Taxation has made consistent efforts to update its powers over the past five years, including substantial changes to summons enforcement, informational reporting, penalty assessment, and collections.
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