Bill Text: HI SB1218 | 2017 | Regular Session | Amended
Bill Title: Relating To Statutory Revision: Amending Various Provisions Of The Hawaii Revised Statutes And The Session Laws Of Hawaii For The Purposes Of Correcting Errors And References, Clarifying Language, And Deleting Obsolete Or Unnecessary Provisions.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2017-04-26 - Act 012, on 04/26/2017 (Gov. Msg. No. 1112). [SB1218 Detail]
Download: Hawaii-2017-SB1218-Amended.html
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THE SENATE |
S.B. NO. |
1218 |
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TWENTY-NINTH LEGISLATURE, 2017 |
S.D. 1 |
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STATE OF HAWAII |
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A BILL FOR AN ACT
RELATING TO STATUTORY REVISION: AMENDING VARIOUS PROVISIONS OF THE HAWAII REVISED STATUTES AND THE SESSION LAWS OF HAWAII FOR THE PURPOSES OF CORRECTING ERRORS AND REFERENCES, CLARIFYING LANGUAGE, AND DELETING OBSOLETE OR UNNECESSARY PROVISIONS.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Sections 88-15, 171-22, 171-36(a)(2), 171-73(7), 171-93(4), 205-4.5(b), 206E-101, 249-6, 323D-13(b), 334-72, 363-11, 412:5-305(a)(1), 412:6-306(a)(1), 412:7-306(a)(1), 412:8-301(a)(1), 412:10-502(a)(1), 447-1.5(e), 448-1(2), 448-9.6(e), 516-35.1, 516-63, and 516-91, Hawaii Revised Statutes, are amended by substituting the term "Department of Veterans Affairs" wherever the term "Veterans Administration", "Veterans' Administration", or "veterans administration", or similar term, appears, as the context requires.
SECTION 2. Section 23G-14, Hawaii Revised Statutes, is amended to read as follows:
"§23G-14 Publication
of supplements. As soon as possible after the close of each regular
session of the legislature, the revisor of statutes, subject to section 23G-15,
shall prepare for publication a cumulative [pocket part] supplement to
the last revision of the laws of Hawaii. The supplement shall contain all laws
of a general and permanent nature enacted at any session of the legislature
subsequent to the last revision of the laws and not included therein and a
cumulative index of the material. The material in the supplement shall be
arranged in the same order as like material is arranged in the last revision,
shall show all sections repealed or amended, and shall be annotated to
decisions and opinions subsequent to those included in the last revision."
SECTION 3. Section 28-152, Hawaii Revised Statutes, is amended by amending subsection (f) to read as follows:
"(f) Notwithstanding any law to the contrary, no
member shall be liable in any civil action founded upon a statute or the case
law of this State, for damage, injury, or loss caused by or resulting from the
member's performance of [[]or[]] failure to perform any duty that
is required or authorized to be performed by a person holding the position to
which the member was appointed, unless the member acted with a malicious or
improper purpose, except when the plaintiff in a civil action is the State."
SECTION 4. Section 37-68, Hawaii Revised Statutes, is amended to read as follows:
"§37-68 Responsibilities of agencies. Under rules as may be prescribed by the director of finance with the approval of the governor:
(1) Each agency assigned the task
of developing programs and preparing program and financial plans, budgetary
requests, and program performance reports shall develop the programs and
prepare the plans, requests, and reports and submit [the same] them
to the director of finance at times, on forms, and in a manner as the director
may prescribe. For informational purposes, the University of Hawaii shall
submit its program and financial plans, budgetary requests, and program
performance reports to the legislature at the same time the university submits
them to the director of finance. Where new programs are being proposed, each
agency shall demonstrate that the program:
(A) Is an appropriate function of state
government; and, [as applicable]
(B) [Can] As applicable, can be
implemented by the public sector as cost-effectively as the private sector
while meeting the same plans, goals, objectives, standards, measures of effectiveness,
wage, salary, conditions of employment, and employee benefit programs of the
State;
(2) Each agency administering state
programs and each agency responsible for the formulation of programs and the
preparation of program and financial plans, budgetary requests, and program
performance reports[,] shall furnish the department of budget and
finance all documents and information as the department may from time to time
require. Each agency shall make available all documents and information, as
may be requested, to the legislature and any member or committee of either
house of the legislature;
(3) The director of finance or any employee of the department of budget and finance, when duly authorized, for the purpose of securing information, shall have access to and may examine any books, documents, papers, or records of any agency;
(4) Each agency submitting a capital improvement project proposal shall furnish the department of budget and finance with an estimate of operational costs for the proposed capital improvement project and all documents that support the estimate of operational costs. Each agency shall make available all documents and related information, as may be requested, to the legislature and any member or committee of either house.
The director of finance shall provide a summary of this information in the multi-year program and financial plan and budget submitted to the legislature before the regular session of each odd-numbered year and the supplemental budget submitted to the legislature before the regular session of each even-numbered year; and
(5) Each agency responsible for operating or maintaining a state-owned building, facility, or other improvement shall furnish the department of budget and finance with an estimate of the deferred maintenance costs for the building, facility, or other improvement.
The director of finance shall provide a summary of this information in the multi-year program and financial plan and budget submitted to the legislature before the regular session of each odd-numbered year and the supplemental budget submitted to the legislature before the regular session of each even-numbered year.
For the purposes of this paragraph, "deferred maintenance costs" means the costs to catch up on the repair and maintenance of the state-owned building, facility, or other improvement that has been delayed past the ordinarily scheduled repair and maintenance cycle. The department of budget and finance may further refine this definition in its instructions to the agencies furnishing the information."
SECTION 5. Section 87A-34, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) This section shall
apply to state and county contributions to the fund for employees specified in
paragraph [(1)(E)] (1)(D) of the definition of "employee" in section 87A-1 who:
(1) Were hired on or before June 30, 1996; and
(2) Retired after June 30, 1984, with fewer than ten years of credited service, excluding sick leave."
SECTION 6. Section 87A-36, Hawaii Revised Statutes, is amended by amending subsection (c) to read as follows:
"(c) The State, through the department of budget and finance, and the counties, through their respective departments of finance, shall pay to the fund:
(1) For retired employees based on the self plan with ten or more years but fewer than fifteen years of service, a monthly contribution equal to one-half of the base medicare or non-medicare monthly contribution set forth under section 87A-33(b);
(2) For retired employees based on the self plan with at least fifteen but fewer than twenty-five years of service, a monthly contribution equal to seventy-five per cent of the base medicare or non-medicare monthly contribution set forth under section 87A-33(b);
(3) For retired employees based on
the self plan with twenty-five or more years of service, a monthly contribution
equal to [one-hundred] one hundred per cent of the base medicare or non-medicare monthly contribution
set forth under section 87A-33(b); and
(4) One-half of the monthly
contributions for the employee-beneficiary or employee-beneficiary with
dependent-beneficiaries upon the death of the employee, as defined in paragraph
[(1)(E)] (1)(D)
of the definition of "employee" in section 87A-1.
If both husband and wife are employee-beneficiaries, the total contribution by the State or county shall not exceed the monthly contribution for two supplemental medicare self or non-medicare self plans, as appropriate."
SECTION 7. Section 88-211, Hawaii Revised Statutes, is amended to read as follows:
"§88-211 Definitions. For the purposes of this part:
[(1) The term
"wages" means all remuneration for employment as defined herein,
including the cash value of all remuneration paid in any medium other than
cash, except that the term shall not include that part of the remuneration
which, even if it were for "employment" within the meaning of the
Federal Insurance Contributions Act, would not constitute "wages"
within the meaning of that Act;
(2) The term
"employment" means any service performed by an employee in the employ
of the State, or any political subdivision thereof, for such employer except
(A) Service which in the absence of
an agreement entered into under this part would constitute
"employment" as defined in the Social Security Act; or
(B) Service which under the Social
Security Act may not be included in an agreement between the State and the
Department of Health and Human Services entered into under this part. Service
which under the Social Security Act may be included in an agreement only upon
certification by the governor in accordance with section 218(d)(3) of that Act
shall be included in the term "employment" if and when the governor
issues, with respect to such service, a certificate to the Secretary of Health
and Human Services pursuant to section 88-219;
(3) The term
"employee" includes an officer of the State or political subdivision
thereof;
(4) The term "state
agency" means the executive director of the state employees' retirement
system;
(5) The term "Secretary
of Health and Human Services" includes an individual to whom the Secretary
of Health and Human Services has delegated any of the Secretary's functions
under the Social Security Act with respect to coverage under the Act of
employees of the states and territories and their political subdivisions;
(6) The term
"political subdivision" includes an instrumentality of the State, of
one or more of its political subdivisions, or of the State and one or more of
its political subdivisions, but only if the instrumentality is a juristic
entity which is legally separate and distinct from the State or subdivision and
only if its employees are not by virtue of their relation to the juristic
entity employees of the State or subdivision;
(7) The term "Social
Security Act" means the Act of Congress approved August 14, 1935,
chapter 531, 49 Statutes At Large 620, officially cited as the "Social
Security Act", (including regulations and requirements issued pursuant
thereto), as such Act has been and may from time to time be amended;
(8) The term
"Federal Insurance Contributions Act" means subchapter A of chapter 9
of the federal Internal Revenue Code of 1939 and subchapters A and B of chapter
21 of the federal Internal Revenue Code of 1954, as such Codes have been and may
from time to time be amended; and the term "employee tax" means the
tax imposed by section 1400 of the Code of 1939 and section 3101 of the Code of
1954.]
"Employee" includes an officer of the State or political subdivision thereof.
"Employment" means any service performed by an employee in the employ of the State, or any political subdivision thereof, for that employer, except:
(1) Service that, in the absence of an agreement entered into under this part, would constitute "employment" as defined in the Social Security Act; or
(2) Service that under the Social Security Act may not be included in an agreement between the State and the Department of Health and Human Services entered into under this part. Service that under the Social Security Act may be included in an agreement only upon certification by the governor in accordance with section 218(d)(3) of that Act shall be included in the term "employment" if and when the governor issues, with respect to the service, a certificate to the Secretary of Health and Human Services pursuant to section 88-219.
"Federal Insurance Contributions Act" means subchapter A of chapter 9 of the Internal Revenue Code of 1939 and subchapters A and B of chapter 21 of the Internal Revenue Code of 1954, as those Codes have been and may from time to time be amended; and the term "employee tax" means the tax imposed by section 1400 of the Code of 1939 and section 3101 of the Code of 1954.
"Political subdivision" includes an instrumentality of the State, of one or more of its political subdivisions, or of the State and one or more of its political subdivisions, but only if the instrumentality is a juristic entity that is legally separate and distinct from the State or subdivision and only if its employees are not by virtue of their relation to the juristic entity employees of the State or subdivision.
"Secretary of Health and Human Services" includes an individual to whom the Secretary of Health and Human Services has delegated any of the Secretary's functions under the Social Security Act with respect to coverage under the Act of employees of the states and territories and their political subdivisions.
"Social Security Act" means the Act of Congress approved August 14, 1935, chapter 531, 49 Statutes At Large 620, officially cited as the "Social Security Act", (including regulations and requirements issued pursuant thereto), as that Act has been and may from time to time be amended.
"State agency" means the executive director of the state employees' retirement system.
"Wages" means all remuneration for employment as defined in this section, including the cash value of all remuneration paid in any medium other than cash, except that the term shall not include that part of the remuneration that, even if it were for "employment" within the meaning of the Federal Insurance Contributions Act, would not constitute "wages" within the meaning of that Act."
SECTION 8. Section 103-55, Hawaii Revised Statutes, is amended by amending subsection (c) to read as follows:
"(c) This section shall apply to all contracts to perform services in excess of $25,000, including contracts to supply ambulance service and janitorial service.
This section shall not apply to:
(1) Managerial, supervisory, or
clerical personnel[.];
(2) Contracts for supplies,
materials, or printing[.];
(3) Contracts for utility services[.];
(4) Contracts to perform personal
services under [paragraphs (2), (3), (12), and (15)
of section 76-16, paragraphs (7), (8), and (9) of section 46-33, and paragraphs
(7), (8), and (12) of section 76-77.] section 46-33(7), (8), and
(9), section 76-16(b)(2), (3), (12), and (15), and section 76-77(7), (8), and
(12);
(5) Contracts for professional
services[.];
(6) Contracts to operate
refreshment concessions in public parks, or to provide food services to
educational institutions[.];
(7) Contracts to provide transportation
services for school children[.]; or
(8) Contracts with nonprofit institutions."
SECTION 9. Section 183D-66, Hawaii Revised Statutes, is amended by amending subsection (e) to read as follows:
"(e) To the extent permitted under federal law, none of the prohibitions set forth in this section shall apply if:
(1) The covered animal species part or product is part of a bona fide antique; provided that:
(A) The antique status of [such a] the
part or product is established by the owner or seller thereof with historical
documentation showing the antique to be not less than one hundred years old;
(B) The covered animal species part or product
is less than twenty per cent by volume of [such an] the antique;
and
(C) The covered animal species part or product is a fixed component or components of a larger manufactured item and is not, in its current form, the primary source of value of the item;
(2) The distribution of the covered animal species part or product is:
(A) For a bona fide educational or scientific purpose; or
(B) To or from a museum;
(3) The distribution of the covered animal species part or product is to a legal beneficiary of an estate, trust, or other inheritance;
(4) The covered animal species part or product is less than twenty per cent by volume of a gun, knife, or musical instrument, including without limitation string instruments and bows, wind and percussion instruments, and pianos, if the owner or seller provides historical documentation showing the item was manufactured no later than 1975 and the covered animal species part or product is a fixed component or components of a larger manufactured item and is not, in its current form, the primary source of value of the item;
(5) The sale, offer for sale, purchase,
trade, [[]possession[]] with intent to sell, or barter of
the covered animal species part or product is expressly authorized by federal
law or permit; or
(6) The activity is authorized under section 183D-6."
SECTION 10. Section 188-70, Hawaii Revised Statutes, is amended by amending subsections (b), (c), and (d) to read as follows:
"(b) Any person
violating section 188-23, is guilty of a class C felony and shall be sentenced
pursuant to chapter 706; provided that the environmental court, in addition to
any term of imprisonment or any other terms and conditions of probation, shall
order the defendant to pay a fine of not less than $1,000. Notwithstanding
section 706-669 and any other law to the contrary, any person in violation of [subsection
(b),] section 188-23(b), as a first offense, shall be sentenced to a
mandatory minimum period of imprisonment without possibility of parole [for]
of thirty days. Repeat offenders shall be sentenced pursuant to chapter
706.
(c) The environmental court may require the defendant to complete an aquatic resources educational class administered by the department of land and natural resources in addition to or in lieu of paying all or any part of any monetary fine authorized by this section.
(d) The environmental court may direct the defendant to perform community service as administered by the department of land and natural resources in lieu of paying any monetary fine authorized by this section."
SECTION 11. Section 201H-110, Hawaii Revised Statutes, is amended to read as follows:
"[[]§201H-110[]]
Loans; default. The corporation may [renegotiate,]:
(1) Renegotiate,
refinance, or foreclose any loan in default[.];
(2) [The corporation may
waive] Waive any default or consent to the modification of the terms
of any loan or security agreement[.];
(3) [The corporation may
commence] Commence any action to protect or enforce any right
conferred upon it by any law, mortgage, insurance policy, contract, or other
agreement[.];
(4) [The corporation may
bid] Bid for and purchase the property secured by the loan at any
foreclosure or other sale, or acquire or take possession of the property
secured by the loan[.]; and
(5) [The corporation may
operate,] Operate, manage, lease, dispose of, or otherwise deal with
the property secured by the loan."
SECTION 12. Section 201M-6, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) Upon submission of
the petition, the agency shall forward a copy of the petition to the board, as
notification of a petition filed under this chapter. The agency shall promptly
consider the petition and may seek advice and counsel regarding the petition
from the appropriate departmental advisory committee on small business. Within
sixty days after the submission of the petition, the agency shall determine
whether the impact statement or the public hearing addressed the actual and
significant impact on small business. The agency shall submit a written
response of the agency's determination to the [small business review]
board within sixty days after receipt of the petition. If the agency
determines that the petition merits the adoption, amendment, or repeal of a
rule, it may initiate proceedings in accordance with section 91-3."
SECTION 13. Section 201M-8, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) Subsection (a) shall not apply:
(1) When a small business fails to exercise good faith in complying with the statute or rules;
(2) When a violation involves wilful or criminal conduct;
(3) When a violation results in serious health and safety impacts;
(4) To violations of chapters 6E, 180, 180C, 181, 182, 183, 183C, 183D, 186, 187A, 188, 188F, 189, 190, 190D, 195, 195D, 195F, 205, 205A, 340A, 340E, 341, 342B, 342C, 342D, 342E, 342F, 342G, 342H, 342I, 342J, 342L, and 342P;
(5) To violations of sections
200-9(b) [and (c),] to (d), 200-24(4), 200-37, and 200-38; or
(6) To violations of administrative
rules promulgated pursuant to section [[]200-4(a)(6)[]]; except
for rules pertaining to matters listed in section [[]200-4(a)(6)(A),
(B), (C), and (D)[]]."
SECTION 14. Section 202-2, Hawaii Revised Statutes, is amended to read as follows:
"§202-2 Duties of council. In accordance with P.L. 113-128 (29 U.S.C. section 3111), the workforce development council shall assist the governor in:
(1) The development, implementation, and modification of the state plan consistent with P.L. 113-128 (29 U.S.C. section 3112);
(2) The review of statewide policies, statewide programs, and recommendations on actions that should be taken by the State to align workforce development programs in a manner that supports a comprehensive and streamlined workforce development system in the State, including consideration of programs and activities of one-stop partners that are not core programs;
(3) The development and continuous improvement of the workforce development system in the State;
(4) The development and updating of comprehensive state performance accountability measures, including state adjusted levels of performance, to assess the effectiveness of the core programs in the State as required under P.L. 113-128 (29 U.S.C. section 3141(b));
(5) The identification and dissemination of information on best practices for the effective operation of one-stop centers, and the development of effective local boards and effective training programs;
(6) The development and review of statewide policies affecting the coordinated provision of services through the State's one-stop delivery system;
(7) The development of strategies for technological improvements to facilitate access to, and improve the quality of, services and activities provided through the one-stop delivery system;
(8) The development of strategies for aligning technology and data
systems across one-stop partner programs to enhance service delivery and
improve efficiencies in reporting on performance accountability measures,
including the design and implementation of common intake, data collection, case
management information, and performance accountability measurement and
reporting processes, and the incorporation of local input into [such] the
design and implementation, to improve coordination of services across one-stop
partner programs;
(9) The development of allocation formulas for the distribution of funds for employment and training activities for adults, and youth workforce investment activities, to local areas as permitted under P.L. 113-128 (29 U.S.C. sections 3163(b)(3), 3173(b)(3));
(10) The preparation of annual reports as described in P.L. 113-128 (29 U.S.C. section 3141(d));
(11) The development of the statewide workforce and labor market information system described in the Wagner-Peyser Act (29 U.S.C. section 49l-2(e));
(12) The development of [such] other policies as may promote
statewide objectives for, and enhance the performance of, the workforce
development system;
(13) Creating public awareness and understanding of the State's workforce development plans, policies, programs, and activities, and promoting the plans, policies, programs, and activities as economic investments;
(14) Submitting annual reports of the council's activities and recommendations to the governor and the legislature, and posting the annual reports electronically on the council's website no later than twenty days before the convening of each regular session. Annual reports shall include:
(A) The status of the comprehensive state plan for workforce development; and
(B) Information regarding the workforce development programs offered throughout the State, the number of individuals placed in high-demand or high-growth employment through workforce development programs by departments, the type or category of employment garnered, and allocations of state, federal, and other funding to achieve placements into higher-skilled jobs;
(15) Evaluating the state workforce development plan in terms of how its purposes, goals, and objectives have been carried out throughout the State;
(16) Providing technical assistance to local workforce development boards and other similar organizations;
(17) Carrying out required functions and duties related to workforce development of any advisory body required or made optional by federal legislation;
(18) The review and certification of local workforce development boards and plans prepared by local workforce development boards for the use of federal workforce development funds as provided in P.L. 113-128 (29 U.S.C. section 3122(b)-(c)); and
(19) Commenting on the measures taken pursuant to section 122(c)(17) of the Carl D. Perkins Career and Technical Education Act of 2006, P.L. 109-270."
SECTION 15. Section 205-2, Hawaii Revised Statutes, is amended by amending subsection (d) to read as follows:
"(d) Agricultural districts shall include:
(1) Activities or uses as characterized by the cultivation of crops, crops for bioenergy, orchards, forage, and forestry;
(2) Farming activities or uses related to animal husbandry and game and fish propagation;
(3) Aquaculture, which means the production of aquatic plant and animal life within ponds and other bodies of water;
(4) Wind generated energy production for public, private, and commercial use;
(5) Biofuel production, as described in section 205‑4.5(a)(16), for public, private, and commercial use;
(6) Solar energy facilities; provided that:
(A) This paragraph shall apply only to land with soil classified by the land study bureau's detailed land classification as overall (master) productivity rating class B, C, D, or E; and
(B) Solar energy facilities placed within land with soil classified as overall productivity rating class B or C shall not occupy more than ten per cent of the acreage of the parcel, or twenty acres of land, whichever is lesser, unless a special use permit is granted pursuant to section 205-6;
(7) Bona fide agricultural services and uses that support the agricultural activities of the fee or leasehold owner of the property and accessory to any of the above activities, regardless of whether conducted on the same premises as the agricultural activities to which they are accessory, including farm dwellings as defined in section 205-4.5(a)(4), employee housing, farm buildings, mills, storage facilities, processing facilities, photovoltaic, biogas, and other small-scale renewable energy systems producing energy solely for use in the agricultural activities of the fee or leasehold owner of the property, agricultural-energy facilities as defined in section 205-4.5(a)(17), vehicle and equipment storage areas, and plantation community subdivisions as defined in section 205‑4.5(a)(12);
(8) Wind machines and wind farms;
(9) Small-scale meteorological, air quality, noise, and other scientific and environmental data collection and monitoring facilities occupying less than one-half acre of land; provided that these facilities shall not be used as or equipped for use as living quarters or dwellings;
(10) Agricultural parks;
(11) Agricultural tourism conducted on a working farm, or a farming operation as defined in section 165-2, for the enjoyment, education, or involvement of visitors; provided that the agricultural tourism activity is accessory and secondary to the principal agricultural use and does not interfere with surrounding farm operations; and provided further that this paragraph shall apply only to a county that has adopted ordinances regulating agricultural tourism under section 205-5;
(12) Agricultural tourism activities, including overnight accommodations of twenty-one days or less, for any one stay within a county; provided that this paragraph shall apply only to a county that includes at least three islands and has adopted ordinances regulating agricultural tourism activities pursuant to section 205-5; provided further that the agricultural tourism activities coexist with a bona fide agricultural activity. For the purposes of this paragraph, "bona fide agricultural activity" means a farming operation as defined in section 165-2;
(13) Open area recreational facilities;
(14) Geothermal resources exploration and geothermal resources development, as defined under section 182-1;
(15) Agricultural-based commercial operations, including:
(A) A roadside stand that is not an enclosed structure, owned and operated by a producer for the display and sale of agricultural products grown in Hawaii and value-added products that were produced using agricultural products grown in Hawaii;
(B) Retail activities in an enclosed structure owned and operated by a producer for the display and sale of agricultural products grown in Hawaii, value-added products that were produced using agricultural products grown in Hawaii, logo items related to the producer's agricultural operations, and other food items; and
(C) A retail food establishment owned and
operated by a producer and permitted under [title 11, chapter 12 of the
rules of the department of health] chapter 11-50, Hawaii administrative
rules, that prepares and serves food at retail using products grown in
Hawaii and value-added products that were produced using agricultural products
grown in Hawaii.
The owner of an agricultural-based commercial operation shall certify, upon request of an officer or agent charged with enforcement of this chapter under section 205-12, that the agricultural products displayed or sold by the operation meet the requirements of this paragraph; and
(16) Hydroelectric facilities as described in section 205‑4.5(a)(23).
Agricultural districts shall not include golf courses and golf driving ranges, except as provided in section 205-4.5(d). Agricultural districts include areas that are not used for, or that are not suited to, agricultural and ancillary activities by reason of topography, soils, and other related characteristics."
SECTION 16. Section 205-4, Hawaii Revised Statutes, is amended by amending subsection (e) to read as follows:
"(e) Any other provisions of law to the contrary notwithstanding, agencies and persons may intervene in the proceedings in accordance with this subsection.
(1) The petitioner, the office of planning,
and the county planning department shall in every case appear as parties and
make recommendations relative to the proposed boundary change[.];
(2) All departments and agencies of
the State and of the county in which the land is situated shall be admitted as
parties upon timely application for intervention[.];
(3) All persons who have some
property interest in the land, who lawfully reside on the land, or who
otherwise can demonstrate that they will be so directly and immediately
affected by the proposed change that their interest in the proceeding is
clearly distinguishable from that of the general public shall be admitted as
parties upon timely application for intervention[.];
(4) All other persons may apply to
the commission for leave to intervene as parties. Leave to intervene shall be
freely granted[,]; provided that the commission or its hearing
officer, if one is appointed, may deny an application to
intervene when in the commission's or hearing officer's sound discretion it
appears that:
(A) [the] The position of the
applicant for intervention concerning the proposed change is substantially the
same as the position of a party already admitted to the proceeding; and
(B) [the] The admission of
additional parties will render the proceedings inefficient and unmanageable.
A person whose application to
intervene is denied may appeal [such] the denial to the circuit
court pursuant to section 91-14[.]; and
(5) The commission [shall],
pursuant to chapter 91, shall adopt rules governing the intervention of
agencies and persons under this subsection. [Such] The rules
shall without limitation establish:
(A) [the] The information to be
set forth in any application for intervention;
(B) [time] The limits within
which [such] applications shall be filed; and
(C) [reasonable] Reasonable
filing fees to accompany [such] applications."
SECTION 17. Section 206-1, Hawaii Revised Statutes, is amended by amending the definition of "government" to read as follows:
""Government"
shall have the [respective] meaning set forth in section 201H-1."
SECTION 18. Section 206-6, Hawaii Revised Statutes, is amended to read as follows:
"§206-6 Acquisition
of land within a development area. (a) After the declaration of a
development area, the board of land and natural resources may acquire a parcel
or parcels of land, which it shall thereafter designate for the
appropriate development project or projects within the area. If necessary
lands cannot reasonably be acquired by voluntary transaction, the board may
institute eminent domain proceedings to acquire the land and improvements;
provided that negotiations for the acquisition by voluntary transaction shall
not be required before the institution of eminent domain proceedings. The
board [shall], within twelve months [next] following its
designation, shall acquire or institute eminent domain proceedings to
acquire the lands so designated. If the lands are not acquired or eminent
domain proceedings are not instituted within the twelve month period, [it]
the board shall reimburse the owner of the lands so designated for
out-of-pocket expenses of appraisal, survey, and [attorney] attorney's
fees [as] that the owner may have incurred as a result of the
designation.
(b) Subject to the
restrictions in [the following section,] section 206-7, the board
may acquire for development projects any lands suitable for residential use or
suitable for such use or uses upon subdivision and development. The board may
also acquire, in connection with the development projects, lands necessary for
roads, sidewalks, parks, schools, utilities, and playground and recreational
facilities[, and]; rights to water and access[. The board may
also acquire, in connection with the development projects,]; and
lands for business use where the use is reasonably necessary to provide
services to the prospective occupants of the projects. Plans and
specifications for projects shall include provisions for roads, sidewalks,
parks, schools, utilities, playground and recreational facilities, and other
appropriate improvements, so that they will be suitable for disposition as
hereinafter provided."
SECTION 19. Section 206-7, Hawaii Revised Statutes, is amended to read as follows:
"§206-7 Property [which]
that shall not be acquired for development projects. (a) In
declaring development areas, and acquiring land therein, the board of land and
natural resources shall avoid disturbing existing uses [which] that
are in accord with the highest use permitted under any existing zoning
ordinance in the political subdivision concerned.
(b) The board shall not acquire for development projects:
(1) Lands already developed and improved as business or industrial areas where use of the lands for residential purposes or as a part of a development project would be economically unsound or where an undue hardship would be suffered by the community through loss of service because of the acquisition;
(2) Lands already in use for residential purposes by the owner thereof or by a lessee holding a lease with an original term of twenty years or more, except where the acquisition of parts of the lands is reasonably necessary for the proper development of a project, but in no case shall any part of the lands be taken where the taking will reduce the parcel to less than three acres in extent;
(3) Lands in the process of
subdivision and development where the owner or the owner's agent has provided
that at least fifty per cent of the lots to be sold shall be sold in fee
simple, prepared subdivision and construction plans, arranged for financing,
and applied to government agencies and otherwise taken [such] steps [as]
that may be appropriate for the construction of the proposed development
in good faith and filed an affidavit with the board to that effect; or
(4) Lands used or to be used as sites for churches, private or parochial schools, clubs, meeting houses, or other private uses of a community, civic, social, or religious nature;
provided that portions of the
lands mentioned under paragraphs (1), (2), (3), and (4) [of this
section], or interests therein, may be taken to provide access and utility
easements where no other reasonable means of access or utility easements are
available.
(c) In acquiring
agricultural land for a development project, where the land though used for
agricultural purposes is not being used in accord with the highest use
permitted under any existing zoning ordinance, the board shall exercise all
reasonable care not to jeopardize the agricultural enterprise concerned. If,
however, the board finds that the land is necessary for a development project, [it]
the board may provide assistance, monetary or otherwise, in relocating
the enterprise elsewhere or pay [such] damages to the owner or operator
of [such] the enterprise [as] that will reasonably
compensate the owner or operator for the owner's or operator's loss, if the
owner or operator has not already been so compensated under a lease agreement,
or both."
SECTION 20. Section 206-10, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) Any original
purchaser intending to sell [such] any lot and improvements
within the five-year period shall first notify the board in writing of the
original purchaser's intention. The notice shall specify the original
purchaser's address and shall expressly offer to sell [such] the
property to the board at a price [which] that shall not exceed
the sum of the:
(1) [the original] Original
cost of the land[,]; and
(2) [the replacement] Replacement
value, less depreciation at the rates used for real property tax purposes, of
all buildings and improvements thereon, to be determined by three appraisers;
one appointed by the board, one appointed by the owner, and the third by the
two appraisers so appointed, the cost to be borne equally by the parties.
Within thirty days after the
receipt of the notice, the board [shall] in writing shall notify
the original purchaser at the specified address [so specified]
whether it elects to exercise the option. If the board refuses, or fails
within the thirty-day period, to reply to the offer, the original purchaser may
sell the property to any other person free from any price restrictions[,];
provided that if the board elects to purchase, the board shall [thereupon]
use its best efforts to redispose of [it] the property as soon as
practicable subject to the lien of any mortgage, to a qualified and responsible
person who will assume the obligation of mortgage and debt secured thereby."
SECTION 21. Section 206-11, Hawaii Revised Statutes, is amended by amending subsection (c) to read as follows:
"(c) Nothing in this
chapter shall be construed as limiting the power of the board[: (1)] to
vest in an obligee the right, in the event of a default by the [board]:
(1) Board or by the purchaser, to take possession of a development project or lot or cause the appointment of a receiver thereof, free from all the restrictions imposed by this chapter; or
(2) [to vest in the obligee the
right, in the event of a default by the purchaser,] Purchaser, to
acquire title to a lot or the property mortgaged by the purchaser free from all
the restrictions imposed by this chapter."
SECTION 22. Section 206E-2, Hawaii Revised Statutes, is amended to read as follows:
"§206E-2
Definitions. As used in this chapter, the following [words and]
terms [shall] have the following meanings, unless the context [shall
indicate another or] indicates a different meaning or intent:
[(1)] "Authority"
means the Hawaii community development authority established by section 206E-3.
[(2)] "County"
means any county of the State.
[(3)] "Local
governing body" means the county council.
[(4)] "Project"
means a specific work or improvement, including real and personal properties,
or any interest therein, acquired, owned, constructed, reconstructed,
rehabilitated, or improved by the authority, including a [residential] commercial
project, a redevelopment project, or a [commercial] residential
project, all as defined [herein,] as follows, or any combination
thereof, which combination shall hereinafter be called and known as a
"multipurpose project".
[(A) "Residential project"
means a project or that portion of a multipurpose project, including
residential dwelling units, designed and intended for the purpose of providing
housing and such facilities as may be incidental or appurtenant thereto;
(B) "Redevelopment
project" means an undertaking for the acquisition, clearance, replanning,
reconstruction, and rehabilitation or a combination of these and other methods,
of an area for a residential project, for an incidental commercial project, and
for other facilities incidental or appurtenant thereto, pursuant to and in
accordance with this chapter. The terms "acquisition, clearance,
replanning, reconstruction, and rehabilitation" shall include renewal,
redevelopment, conservation, restoration, or improvement, or any combination
thereof;
(C) "Commercial project"
means an undertaking involving commercial or light industrial development,
which includes a mixed use development where commercial or light industrial
facilities may be built into, adjacent to, under or above residential units.]
As used in this
definition:
(1) "Commercial project" means an undertaking involving commercial or light industrial development, which includes a mixed-use development where commercial or light industrial facilities may be built into, adjacent to, under, or above residential units;
(2) "Redevelopment project" means an undertaking for the acquisition, clearance, replanning, reconstruction, and rehabilitation, or a combination of these and other methods, of an area for a residential project, for an incidental commercial project, and for other facilities incidental or appurtenant thereto, pursuant to and in accordance with this chapter. The terms "acquisition, clearance, replanning, reconstruction, and rehabilitation" shall include renewal, redevelopment, conservation, restoration, or improvement, or any combination thereof; and
(3) "Residential project" means a project or that portion of a multipurpose project, including residential dwelling units, designed and intended for the purpose of providing housing and any facilities as may be incidental or appurtenant thereto.
[(5)] "Project
cost" means the total of all costs incurred by the authority in carrying
out all undertakings [which] that it deems reasonable and
necessary for the development of a project, including but not limited
to: studies; surveys; plans; specifications; architectural, engineering, or
any other development related services; acquisition of land and any improvement
thereon; site preparation and development; construction; reconstruction;
rehabilitation; the necessary expenses in administering the chapter; the cost
of financing the project; and relocation costs.
[(6)] "Public
agency" means any office, department, board, commission, bureau, division,
public corporation agency, or instrumentality of the federal, state, or county
government.
[(7)] "Public
facilities" includes streets, utility and service corridors, and utility
lines where applicable, sufficient to adequately service developable
improvements in the district, sites for schools, parks, parking garage,
sidewalks, pedestrian ways, and other community facilities. "Public
facilities" shall also include public highways, as defined by statute,
storm drainage systems, water systems, street lighting systems, off-street
parking facilities, and sanitary sewerage systems.
[(8)] "Qualified
person" includes any individual, partnership, corporation, or any
public agency[,] possessing the competence, expertise, experience, and
resources, including financial, personnel, and tangible resources,
required for the purposes of the project and [such] other qualifications
as may be deemed desirable by the authority in administering [the] this
chapter.
[(9)] "Real property"
means lands, structures, and interests in land, including lands under water and
riparian rights, space rights, and air rights and any and all other things and
rights usually included within the term. Real property also means any and all
interests in [such] the property less than full title, such as
easements, incorporeal hereditaments, and every estate, interest, or
right, legal or equitable, including terms for years and liens thereon by way
of judgments, mortgages, or otherwise."
SECTION 23. Section 206J-12, Hawaii Revised Statutes, is amended as follows:
1. By amending subsections (d) and (e) to read:
"(d) [Should] If
any bond issued under this chapter or any coupon appertaining thereto [become]
is mutilated or [be] lost, stolen, or destroyed, the development
corporation may cause a new bond or coupon of like date, number, and tenor to
be executed and delivered in exchange and substitution for, and upon the
cancellation of [such] the mutilated bond or coupon, or in lieu
of and in substitution for, [such] the lost, stolen, or destroyed
bond or coupon. [Such] The new bond or coupon shall not be
executed or delivered until the holder of the mutilated, lost, stolen, or
destroyed bond or coupon:
(1) [has] Has paid
the reasonable expense and charges in connection therewith[,];
(2) [in] In the case
of a lost, stolen, or destroyed bond or coupon, has filed with the development
corporation or its fiduciary evidence satisfactory to the development
corporation or its fiduciary that [such] the bond or coupon was
lost, stolen, or destroyed and that the holder was the owner thereof[,];
and
(3) [has] Has
furnished indemnity satisfactory to the development corporation.
(e) The development
corporation in its discretion may provide that CUSIP identification numbers
shall be printed on [such] bonds. [In the event such] If CUSIP
identification numbers are imprinted on any [such] bonds:
(1) [no such] No CUSIP
identification number shall constitute a part of the contract evidenced by
the particular bond upon which it is imprinted[,]; and
(2) [no] No liability
shall attach to the development corporation or any officer or agent thereof,
including any fiscal agent, paying agent, or registrar for [such] any
bonds by reason of [such] any CUSIP identification numbers or any
use made thereof, including any use thereof made by the development corporation[,]
or any [such] officer[,] or [any such agent,] agent
thereof, or by reason of any inaccuracy, error, or omission with respect
thereto or in such use.
The development corporation in its
discretion may require that all costs of obtaining and imprinting [such]
CUSIP identification numbers shall be paid by the purchaser of [such]
the bonds. For the purposes of this subsection, the term "CUSIP
identification numbers" means the numbering system adopted by the
Committee for Uniform Security Identification Procedures formed by the
Securities Industry Association."
2. By amending subsection (i) to read:
"(i) The development
corporation may issue bonds for the purpose of refunding any bonds then
outstanding and issued under this chapter whether or not [such] the
outstanding bonds have matured or are then subject to redemption. The
development corporation may issue bonds for the combined purposes of:
(1) [financing] Financing
or refinancing the cost of a project, improvement, or expansion thereof[,];
and
(2) [refunding] Refunding
bonds [which] that shall theretofore have been issued under this
chapter and shall then be outstanding, whether or not [such] the
outstanding bonds have matured or are then subject to redemption.
Nothing in this subsection shall
require or be deemed to require the development corporation to elect to redeem
or prepay bonds being refunded, or to redeem or prepay bonds being refunded [which]
that were issued, in the form customarily known as term bonds in
accordance with any sinking fund installment schedule specified in any
proceedings authorizing the issuance thereof, or, [in the event] if
the development corporation elects to redeem or prepay any [such] bonds,
to redeem or prepay as of any particular date or dates. The issuance of [such]
bonds, the maturities and other details thereof, the rights and remedies of the
holders thereof, and the rights, powers, privileges, duties, and obligations of
the development corporation with respect to the bonds, shall be governed by the
foregoing provisions of this chapter insofar as the same may be
applicable."
SECTION 24. Section 207-11, Hawaii Revised Statutes, is amended by amending the definition of "foreign lender" to read as follows:
""Foreign
lender" means [(A) "a]:
(1) "A depository
institution" as defined in section 501(a)(2) of the federal Depository
Institutions Deregulation and Monetary Control Act of 1980, a "real estate
investment trust" as defined in the Internal Revenue Code, an insurance
company, the principal office of which is in another state, whether
incorporated or unincorporated and whether acting in its individual capacity or
in a fiduciary capacity[, B the];
(2) The trustee or
trustees from time to time in office of any employee benefit plan[, (C) a];
(3) A lender approved
by the Secretary of the United States Department of Housing and Urban
Development for participation in any mortgage insurance program under the
National Housing Act[, (D) any];
(4) Any corporation
of which all of the capital stock (except the directors' qualifying shares) is
owned by one or more foreign lenders specified in [(A), (B),] paragraphs
(1), (2), and [(C),] (3); and [(E) any]
(5) Any corporation
of which all of the capital stock (except for the directors' qualifying shares)
is owned by one or more foreign lenders specified in [(D), but] paragraph
(4);
provided that the term "foreign lender" does not include any financial services loan company licensed under article 9 of chapter 412."
SECTION 25. Section 207-12, Hawaii Revised Statutes, is amended to read as follows:
"§207-12 Exemptions
and immunities. A foreign lender [which] that:
(1) [does] Does not
maintain a place of business in this State[,];
(2) [conducts] Conducts
its principal activities outside this State[,]; and
(3) [complies] Complies
with this part,
does not by engaging in this State
in any or all of the activities specified in section 207-13, violate the laws
of this State relating to doing business or doing a banking, trust, or
insurance business, or become subject to chapter 412, 414, or 431, or become
subject to any taxation [which] that would otherwise be imposed
for doing business in or doing a banking, trust, or insurance business in, or
having gross income or receipts from sources in, property in, or the conduct of
any activity in, this State, or become subject to any taxation under chapter
235, 237, or 241, and no income or receipts of any foreign lender arising out
of any of the activities specified in [the following] section 207-13
shall constitute income from sources in, property in, or activities conducted
in this State for the purposes of any tax imposed by this State[; provided
that nothing]. Nothing in this part shall be construed to exempt
the real property of a foreign lender from taxation to the same extent,
according to its value, as other real property is taxed, or to preclude the
inclusion of the dividends or other income from foreign lenders in the income
of individuals taxable under chapter 235 to the same extent as is included
dividends and other income from domestic lenders; [and] provided [further]
that if any [such] foreign lender shall acquire any property in this
State in enforcement of the rights of the foreign lender in the event of a
default by any borrower, as permitted by section 207-13(4), then commencing one
year after title to [such] that property has vested in the
foreign lender, the rents or other receipts received by the foreign lender
from, and the proceeds of sale by the foreign lender of, [such] that
property shall be subject to taxation under chapters 235 and 237 in the same
manner and to the same extent as if the rents, other receipts, or proceeds were
received by a resident of this State; and provided further that if any [such]
foreign lender shall otherwise acquire any property in this State or engage in
any business or activities in this State not specified in section 207-13, then
the rents and other receipts received by the foreign lender from [such] that
property and the proceeds of sale by the foreign lender of [such] that
property and all income and receipts from the foreign lender's business or
activities in this State not specified in section 207-13 shall be subject to
taxation under chapters 235 and 237 in the same manner and to the same extent
as if [such] the rents, other receipts, proceeds, and income were
received by a resident of this State, but [such] the other
activities and business shall not deprive the foreign lender of the immunities and
exemptions from taxation [hereinabove stated] provided in this
section with respect to the activities specified in section 207-13."
SECTION 26. Section 207-13, Hawaii Revised Statutes, is amended to read as follows:
"§207-13 Permitted
activities. The activities referred to in [the preceding] section 207-12
are:
(1) Making loans;
(2) Receiving security for loans;
(3) Acquiring, by assignment or otherwise, partial or entire interests in loans or in security for loans;
(4) Servicing (but servicing only by or through individuals who are residents of, or corporations doing business in, this State), collecting, enforcing, or otherwise realizing upon loans or upon security for loans or upon interests therein; and taking, holding, and disposing of any property acquired (whether by purchase at any sale pursuant to foreclosure by suit or foreclosure under power of sale, or by foreclosure by entry, or by conveyance in lieu of foreclosure) in enforcement of the rights of the foreign lender in the event of default by any borrower; and
(5) Empowering agents and servants or in connection with, and entering into and performing contracts, and doing other acts and things necessary or appropriate for or preliminary or incident to, any of the foregoing activities, but not maintaining any office in this State for the conduct of any such activities."
SECTION 27. Section 209-2, Hawaii Revised Statutes, is amended to read as follows:
"§209-2 [Governor's
determination.] State disaster; determination by governor. (a)
After [the occurrence of] any sudden and extraordinary event [which]
that causes losses and suffering, the governor shall make a
determination as to whether a state disaster has occurred and thereafter may
declare a state disaster for the entire State or any portion thereof. In
making this determination, the governor shall consider whether the
effect on the health and living standards of a substantial number of persons
and the effect on the economy of the State are of such a nature[,] as to
warrant assistance from the state government.
(b) The governor [may],
in [the] a proclamation, may designate the whole or any
part of the State eligible for the relief provided for in this chapter and
unless otherwise provided herein may authorize any or all of the relief
measures provided for in parts II, III, and IV [of this chapter]."
SECTION 28. Section 211F-5.7, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) Moneys in the fund
shall be expended by the corporation [to]:
(1) [Provide]
To provide seed capital for and venture capital investments in private
sector and federal projects for research, development, testing, and
implementation of the Hawaii renewable hydrogen program, as set forth in
section 196-10; and
(2) For any other purpose deemed necessary to carry out the purposes of section 196‑10."
SECTION 29. Section 214-2, Hawaii Revised Statutes, is amended to read as follows:
"§214-2 Funds,
allotment, and expenditure. Money allotted under this chapter by the State
shall be available to the several counties; provided that no part of state or
county moneys shall be expended for capital improvement projects [which]
that are not a part of the general plan of the State[,] or [which]
that will not reasonably contribute to the economic development of the
county. The determination of:
(1) [the] The extent
of participation by the State[,]; and
(2) [what] What
capital improvement projects shall reasonably contribute to the economic
development of a county,
shall be made by the governor, taking into consideration the State's goal for specific segments of its general plan and the financial position of the county."
SECTION 30. Section 225M-3, Hawaii Revised Statutes, is amended to read as follows:
"§225M-3
Cooperation. (a) The office of planning shall seek the widest
possible cooperation from public and private agencies and individuals and the
federal government to achieve the purposes of this chapter. [It] The
office of planning shall work closely with and assist the counties in the
promotion of coordinated state and county planning.
(b) Every state
department, county agency, or other public or private [agencies] agency
or [individuals] individual providing planning programs and
services shall be encouraged to participate actively in the activities of the
office of planning. The executive heads of all state departments and agencies
shall cooperate with the office of planning by providing information as the
governor and the director of business, economic development, and tourism [[]deem[]]
necessary for the effective discharge of its duties.
(c) Nothing in this
chapter shall be deemed to delegate or detract in any way from the functions,
powers, and duties conferred by law on any state or county department or
agency [of the State or county]."
SECTION 31. Section 231-2, Hawaii Revised Statutes, is amended to read as follows:
"§231-2 Taxation
districts. For the purpose of taxation, the State is divided into the
following four districts[, viz.]:
[(a)] (1) The
city and county of Honolulu, to be called the first district;
[(b)] (2) The
counties of Maui and Kalawao, to be called the second district;
[(c)] (3) The
county of Hawaii, to be called the third district; and
[(d)] (4) The
county of Kauai, to be called the fourth district."
SECTION 32. Section 231-11, Hawaii Revised Statutes, is amended to read as follows:
"§231-11 Police to
aid assessing or collecting officers. The director of taxation or any
assessing or collecting officer of the department of taxation, when resisted or
impeded in the exercise of [his] the director's or assessing or
collecting officer's office, may require any police officer to aid [him]
the director or assessing or collecting officer in the discharge of [his]
the director's or assessing or collecting officer's duties, and if any [such]
police officer refuses to render aid [he], the police officer
shall be deemed guilty of a misdemeanor."
SECTION 33. Section 231-15.5, Hawaii Revised Statutes, is amended to read as follows:
"§231-15.5
Disclosure by return preparers. (a) Any person who is engaged in
the business of preparing, or providing services in connection with the
preparation of, tax returns or any person who, for compensation,
prepares any [such] tax return for any other person and [who],
without the written consent or request of [such other] the
person[, discloses] for whom the return is prepared:
(1) Discloses any
information furnished to [him] the return preparer or person
providing services for[,] or in connection with[,] the
preparation of any [such] return; or [uses any such]
(2) Uses the
information for any purpose other than to prepare[,] or assist in
preparing any [such] return,
shall be guilty of a misdemeanor[,]
and, upon conviction thereof, shall be fined not more than $1,000 or imprisoned
not more than one year, or both.
(b) Except as
otherwise provided, this section shall not apply to a disclosure of information
if [such] the disclosure is made pursuant to section 231-3 or [pursuant
to] an order of a court."
SECTION 34. Section 231-37, Hawaii Revised Statutes, is amended to read as follows:
"§231-37 Neglect of
duty, etc., misdemeanor. Any officer of the department of taxation, the
state director of finance, any person duly authorized by the director of
taxation, or any police officer, on whom duties are imposed under this chapter,
who wilfully fails or refuses or neglects to perform faithfully any duty or
duties [of him] as required by this chapter, shall be deemed
guilty of a misdemeanor."
SECTION 35. Section 231-59, Hawaii Revised Statutes, is amended to read as follows:
"[[]§231-59[]]
Procedure additional. The setoff procedure authorized by sections 231-53
to [231-57] 231-57.5 is in addition to and not in substitution of
any other remedy available by law."
SECTION 36. Section 231-62, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) Upon enforcement or foreclosure by the State, in any manner whatsoever, of any state tax lien on real property, all state taxes of whatsoever nature and howsoever accruing and due at the time of the foreclosure sale from the taxpayer against whose property the tax lien is so enforced or foreclosed shall be satisfied as far as possible out of the proceeds of the sale remaining after payment of the:
(1) [the costs] Costs
and expenses of the enforcement and foreclosure, including a title
search, if any[,];
(2) [the amount] Amount
of subsisting state tax liens on real property[,]; and
(3) [the amount] Amount
of any recorded liens against the property,
in the order of their priority."
SECTION 37. Section 232-3, Hawaii Revised Statutes, is amended to read as follows:
"§232-3 Grounds of appeal, real property taxes. In the case of a real property tax appeal, no taxpayer or county shall be deemed aggrieved by an assessment, nor shall an assessment be lowered or an exemption allowed, unless there is shown:
(1) Assessment of the property
exceeds by more than twenty per cent the ratio of assessment to market value
used by the director of taxation as the real property tax base[, or];
(2) Lack of uniformity or
inequality, brought about by illegality of the methods used or error in the
application of the methods to the property involved[, or];
(3) Denial of an exemption to which
the taxpayer is entitled and for which the taxpayer has qualified[,];
or
(4) Illegality, on any ground
arising under the Constitution or laws of the United States or the laws of the
State (in addition to the ground of illegality of the methods used, mentioned in
[clause] paragraph (2))."
SECTION 38. Section 233-2, Hawaii Revised Statutes, is amended to read as follows:
"§233-2 Same: application of taxes. In the event of the adoption of a rule or regulation pursuant to section 233-1:
(1) The person, firm, corporation, or the like, who is the subject of the rule or regulation and thereafter engages or continues in the business of selling tangible personal property shall be:
(A) [shall be deemed] Deemed to
be selling the [same] property to the persons or entities who
would be the buyers if, in fact, [such] the
representatives, distributors, dealers, salespersons, peddlers, canvassers,
carriers, truckers, or the like were employees[,];
(B) [shall be deemed] Deemed to
be the employer of the persons classed by [such] the rule or
regulation as employees[,]; and
(C) [shall be subject] Subject
to all of the liabilities, duties, and obligations of the sellers and employers
under the tax laws administered by the department of taxation[.];
(2) The persons so classed as employees shall:
(A) [shall not] Not be deemed to
be buying [such] the property or reselling the [same,] property;
(B) [shall be] Be deemed to be
the employees of the person so deemed an employer[,]; and
(C) [shall be] Be subject to all
of the liabilities, duties, and obligations of employees, under the tax laws
administered by the department[.]; and
(3) The rule or regulation of the department shall:
(A) [shall provide] Provide for
the collection, in lieu of withholding, of taxes levied upon the persons so
classed as employees in cases in which the persons themselves retain, from
receipts handled by them, their fees, charges, commissions, markups,
percentages, or other remuneration[,];
(B) [shall designate] Designate
the fees, charges, commissions, markups, percentages, or other remuneration[,]
constituting the taxable compensation of the [person] persons
classed as employees[,]; and
(C) [shall contain such] Contain
other provisions [as] that may be necessary or proper to
effectuate this chapter."
SECTION 39. Section 235-1, Hawaii Revised Statutes, is amended by amending the definitions of "legal service plan", "person totally disabled", and "resident" to read as follows:
""Legal service
plan" [("Plan")] or "plan" means a plan
in which the cost of the services are paid by a member or by some other person
or organization in the member's behalf. A legal service plan is a plan by
which legal services are rendered to members identifiable in terms of some
common interest. A plan shall provide:
[(A)] (1) That
individual members shall be afforded freedom of choice in the selection of
their own attorney or attorneys to provide legal services under [such] the
plan[.]; and
[(B)] (2) For
the payment of equal amounts for the cost of services rendered without regard
to the identity of the attorney or attorneys selected by the plan member or
members. No plan shall otherwise discriminate on the basis of [such] the
selection.
"Person totally disabled" means a person who is totally and permanently disabled, either physically or mentally, which results in the person's inability to engage in any substantial gainful business or occupation.
The disability shall be certified to by a:
(1) [a physician] Physician
or osteopathic physician licensed under chapter 453[,];
(2) [a qualified] Qualified
out-of-state physician who is currently licensed to practice in the state in
which the physician resides[,]; or
(3) [a commissioned] Commissioned
medical officer in the United States Army, Navy, Marine Corps, or Public Health
Service, engaged in the discharge of [one's] the officer's
official duty.
Certification shall be on forms prescribed by the department of taxation.
"Resident" means every:
(1) [every individual] Individual
domiciled in the State[,]; and
(2) [every other] Other
individual, whether domiciled in the State or not, who resides in the
State. To "reside" in the State means to be in the State for other
than a temporary or transitory purpose. Every individual who is in the State
more than two hundred days of the taxable year in the aggregate shall be
presumed to be a resident of the State. This presumption may be overcome by
evidence satisfactory to the department of taxation that the individual
maintains a permanent place of abode outside of the State and is in the State
for a temporary or transitory purpose. No person shall be deemed to have
gained or lost a residence simply because of the person's presence or absence
in compliance with military or naval orders of the United States, or while engaged
in aviation or navigation, or while a student at any institution of learning."
SECTION 40. Section 235-5.5, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) For purposes of this section, the term "individual housing account" means a trust created or organized in Hawaii for the exclusive benefit of an individual, or, in the case of a married individual, for the exclusive benefit of the individual and spouse jointly, but only if the written governing instrument creating the trust meets the following requirements:
(1) Contributions shall not be accepted for the taxable year in excess of $5,000 (or $10,000 in the case of a joint return) or in excess of $25,000 for all taxable years, exclusive of interest paid or accrued;
(2) The trustee is a bank, a savings and loan association, a credit union, or a depository financial services loan company, chartered, licensed, or supervised under federal or state law, whose accounts are insured by the Federal Deposit Insurance Corporation, the National Credit Union Administration, or any agency of this State or any federal agency established for the purpose of insuring accounts in these financial institutions. The financial institution must actively make residential real estate mortgage loans in Hawaii;
(3) The assets of the trust shall
be invested only in fully insured savings or time deposits. Funds held in the
trust may be commingled for purposes of investment, but individual records
shall be maintained by the trustee for each individual housing account holder [which]
that show all transactions in detail;
(4) The entire interest of an individual or married couple for whose benefit the trust is maintained shall be distributed to the individual or couple not later than one hundred twenty months after the date on which the first contribution is made to the trust;
(5) Except as provided in
subsection (g), the trustee shall not distribute the funds in the account
unless [it] the trustee:
(A) [verifies] Verifies that the
money is to be used for the purchase of a first principal residence located in
Hawaii, and provides that the instrument of payment is payable to the
mortgagor, construction contractor, or other vendor of the property purchased;
or
(B) [withholds] Withholds an
amount equal to ten per cent of the amount withdrawn from the account and
remits this amount to the director within ten days after the date of the
withdrawal. The amount [so] withheld shall be applied to the liability
of the taxpayer under subsections (c) and (e); and
(6) If any amounts are distributed before the expiration of three hundred sixty-five days from the date on which a contribution is made to the account, the trustee shall so notify in writing the taxpayer and the director. If the trustee makes the verification required in paragraph (5)(A), then the department shall disallow the deduction under subsection (a) and subsections (c), (e), and (f) shall not apply to that amount. If the trustee withholds an amount under paragraph (5)(B), then the department shall disallow the deduction under subsection (a) and subsection (e) shall apply, but subsection (c) shall not apply."
SECTION 41. Section 235-34, Hawaii Revised Statutes, is amended to read as follows:
"§235-34 Compensation; where paid. Compensation is paid in this State if:
(1) The individual's service is
performed entirely within the State; [or]
(2) The individual's service is performed both within and without the State, but the service performed without the State is incidental to the individual's service within the State; or
(3) Some of the service is performed in the State and:
(A) [the] The base of operations
or, if there is no base of operations, the place from which the service is
directed or controlled is in the State[,]; or
(B) [the] The base of
operations or the place from which the service is directed or controlled is not
in any state in which some part of the service is performed, but the
individual's residence is in this State."
SECTION 42. Section 235-36, Hawaii Revised Statutes, is amended to read as follows:
"§235-36 Apportionment; sales factor; tangible personalty. Sales of tangible personal property are in this State if:
(1) The property is delivered or shipped to a purchaser, other than the United States government, within this State regardless of the f.o.b. point or other conditions of the sale; or
(2) The property is shipped from an office, store, warehouse, factory, or other place of storage in this State and the:
(A) [the purchaser] Purchaser is
the United States government; or
(B) [the taxpayer] Taxpayer is
not taxable in the state of the purchaser."
SECTION 43. Section 235-51, Hawaii Revised Statutes, is amended as follows:
1. By amending subsection (a) to read:
"(a) There is hereby imposed on the taxable income of every:
(1) [every taxpayer] Taxpayer
who files a joint return under section 235-93; and
(2) [every surviving] Surviving
spouse,
a tax determined in accordance with the following table:
In the case of any taxable year beginning after December 31, 2001:
If the taxable income is: The tax shall be:
Not over $4,000 1.40% of taxable income
Over $4,000 but $56.00 plus 3.20% of
not over $8,000 excess over $4,000
Over $8,000 but $184.00 plus 5.50% of
not over $16,000 excess over $8,000
Over $16,000 but $624.00 plus 6.40% of
not over $24,000 excess over $16,000
Over $24,000 but $1,136.00 plus 6.80% of
not over $32,000 excess over $24,000
Over $32,000 but $1,680.00 plus 7.20% of
not over $40,000 excess over $32,000
Over $40,000 but $2,256.00 plus 7.60% of
not over $60,000 excess over $40,000
Over $60,000 but $3,776.00 plus 7.90% of
not over $80,000 excess over $60,000
Over $80,000 $5,356.00 plus 8.25% of
excess over $80,000.
In the case of any taxable year beginning after December 31, 2006:
If the taxable income is: The tax shall be:
Not over $4,800 1.40% of taxable income
Over $4,800 but $67.00 plus 3.20% of
not over $9,600 excess over $4,800
Over $9,600 but $221.00 plus 5.50% of
not over $19,200 excess over $9,600
Over $19,200 but $749.00 plus 6.40% of
not over $28,800 excess over $19,200
Over $28,800 but $1,363.00 plus 6.80% of
not over $38,400 excess over $28,800
Over $38,400 but $2,016.00 plus 7.20% of
not over $48,000 excess over $38,400
Over $48,000 but $2,707.00 plus 7.60% of
not over $72,000 excess over $48,000
Over $72,000 but $4,531.00 plus 7.90% of
not over $96,000 excess over $72,000
Over $96,000 $6,427.00 plus 8.25% of
excess over $96,000."
2. By amending subsection (e) to read:
"(e) Any taxpayer,
other than a corporation, acting as a business entity in more than one state
who is required by this chapter to file a return may elect to report and pay a
tax of .5 per cent of [its] the taxpayer's annual gross sales if
the:
(1) [where the taxpayer's] Taxpayer's
only activities in this State consist of sales; [and]
(2) [who] Taxpayer
does not own or rent real estate or tangible personal property; and
(3) [whose] Taxpayer's
annual gross sales in or into this State during the tax year is not in excess
of $100,000."
SECTION 44. Section 235-61, Hawaii Revised Statutes, is amended as follows:
1. By amending subsection (a) to read:
"(a) As used in this section:
[(1) "Wages"
means wages, commissions, fees, salaries, bonuses, and every and all other
kinds of remuneration for, or compensation attributable to, services performed
by an employee for the employee's employer, including the cash value of all
remuneration paid in any medium other than cash and the cost-of-living
allowances and other payments included in gross income by section 235-7(b), but
excluding income excluded from gross income by section 235-7 or other
provisions of this chapter;
(2)] "Employee"
includes an officer or elected official, or any other employee[;].
[(3)] "Employer"
means [(A) the]:
(1) The person or
government for whom an individual performs or performed any service, of
whatever nature, as the employee of [such] that person or
government[, and (B) the];
(2) The person having
control of the payment of the wages if the employer as heretofore defined does
not have control thereof[,]; and [(C) any]
(3) Any person subject to the jurisdiction of the State and paying wages on behalf of an employer as heretofore defined if the employer is not subject to the jurisdiction of the State;
provided that the term employer shall not include any government that is not subject to the laws of the State except as, and to the extent that, it consents to the application of sections 235-61 to 235-67 to it.
"Wages" means wages, commissions, fees, salaries, bonuses, and every and all other kinds of remuneration for, or compensation attributable to, services performed by an employee for the employee's employer, including the cash value of all remuneration paid in any medium other than cash and the cost-of-living allowances and other payments included in gross income by section 235-7(b), but excluding income excluded from gross income by section 235-7 or other provisions of this chapter."
2. By amending subsection (c) to read:
"(c) For each
withholding period (whether weekly, biweekly, monthly, or otherwise) the amount
of tax to be withheld under this section shall be at a rate [which,] that,
for the taxable year, will yield the tax imposed by section 235-51 upon each
employee's annual wage, as estimated from the employee's current wage in any
withholding period, but for the purposes of this subsection of the rates
provided by section 235-51 the maximum to be taken into consideration shall be
eight per cent. The tax for the taxable year shall be calculated upon the
following assumptions:
(1) That the employee's annual wage, as estimated from the employee's current wage in the withholding period, will be the employee's sole income for the taxable year;
(2) That there will be no deductions therefrom in determining adjusted gross income;
(3) That in determining taxable income there shall be a standard deduction allowance, which shall be an amount equal to one exemption (or more than one exemption if so prescribed by the director) unless the taxpayer:
(A) [the taxpayer is] Is married
and the taxpayer's spouse is an employee receiving wages subject to withholding[,];
or
(B) [the taxpayer has] Has
withholding exemption certificates in effect with respect to more than one
employer.
For the purposes of this section, any standard deduction allowance under this paragraph shall be treated as if it were denominated a withholding exemption;
(4) That in determining taxable income there also will be deducted the amount of exemptions and withholding allowances granted to the employee in the computation of taxable income, as shown by a certificate to be filed with the employer as provided by subsection (f); and
(5) If it appears from the certificate filed pursuant to subsection (f) that the employee, under section 235-93, is entitled to make a joint return, that the employee and the employee's spouse will so elect."
3. By amending subsection (e) to read:
"(e) The department, by
rule, may require the deduction and withholding of tax from any remuneration or
compensation paid for or attributable to services that are not subject to the
general excise tax imposed by chapter 237, whether or not [such] a
withholding is provided for hereinabove. Every person so required to deduct
and withhold tax, or from whom tax is required to be deducted and withheld,
shall be subject to sections 235-61 to 235-67, and every person so required to
deduct and withhold tax shall be deemed an employer for the purposes of this
chapter.
The department, by rule, may exempt any employer from the requirement of deduction and withholding of taxes, even though the requirement is imposed by this section, if and to the extent that the department finds the requirement unduly onerous or impracticable of enforcement."
SECTION 45. Section 235-101, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) It shall be the duty of every person who is required by section 235-92 to make a return, to report to the department, as to any taxable year governed by this chapter, if:
(1) [the] The amount
of taxable income as returned to the United States is changed, corrected, or
adjusted by an officer of the United States or other competent authority[,
or];
(2) [a] A change in
taxable income results from a renegotiation of a contract with the United
States or a subcontract thereunder[, or];
(3) [a] A
recomputation of the income tax imposed by the United States under the Internal
Revenue Code results from any cause[,]; or
(4) [an] An amended
income tax return is made to the United States.
The report shall be made within
ninety days after the change, correction, adjustment, or recomputation is
finally determined or the amended return is filed, as the case may be. The
report required by this subsection shall be made in the form of an amendment of
the person's return filed under this chapter. The amended return shall be
accompanied by a copy of the document issued by the United States under paragraphs
(1) to (3). The statutory period for the assessment of any deficiency or the
determination of any refund attributable to this report shall not expire before
the expiration of one year from the date the department is notified by the
taxpayer or the Internal Revenue Service, whichever is earlier, of [such a]
the report in writing. Before the expiration of this one-year period,
the department and the taxpayer may agree in writing to the extension of this
period. The period so agreed upon may be further extended by subsequent
agreements in writing made before the expiration of the period previously
agreed upon."
SECTION 46. Section 235-110.8, Hawaii Revised Statutes, is amended by amending subsection (g) to read as follows:
"(g) As provided in section 42(e), rehabilitation expenditures shall be treated as a separate new building and their treatment under this section shall be the same as in section 42(e). The definitions and special rules relating to credit period in section 42(f) and the definitions and special rules in section 42(i) shall be operative for the purposes of this section."
SECTION 47. Section 236E-5, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) The Internal Revenue Code, so far as made operative by this chapter, is a statute adopted and incorporated by reference. The Internal Revenue Code shall be applied using changes in nomenclature and other language, including the omission of inapplicable language, where necessary to effectuate the intent of this section. References to the following terms in the Internal Revenue Code shall have the following meanings:
[(1) "Secretary or his delegate" means the director of taxation
or the director's duly authorized
subordinates; and
(2)] "Interest at
the underpayment rate" or "interest at
the overpayment rate" means the interest
rate set forth in section 231-39(b)(4) or section 231-23(d)(1), as the
case may be.
"Secretary or his delegate" means the director of taxation or the director's duly authorized subordinates."
SECTION 48. Section 237-1, Hawaii Revised Statutes, is amended by amending the definition of "legal service plan" to read as follows:
""Legal service
plan" [("Plan")] or "plan" means a plan
in which the cost of the services are paid by a member or by some other person
or organization in the member's behalf. A legal service plan is a plan by
which legal services are rendered to members identifiable in terms of some
common interest. A plan shall provide:
[(A)] (1) That
individual members shall be afforded freedom of choice in the selection of
their own attorney or attorneys to provide legal services under [such] the
plan[.]; and
[(B)] (2) For the payment of equal amounts
for the cost of services rendered without regard to the identity of the
attorney or attorneys selected by the plan member or members. No plan shall
otherwise discriminate on the basis of [such] the selection."
SECTION 49. Section 237-2, Hawaii Revised Statutes, is amended to read as follows:
"§237-2 "Business", "engaging" in business, defined. As used in this chapter:
"Business" [as
used in this chapter,] includes all activities (personal, professional, or
corporate)[,] engaged in or caused to be engaged in with the object of
gain or economic benefit either direct or indirect, but does not include casual
sales.
[The term
"engaging" as used in this chapter] "Engaging",
with reference to engaging or continuing in business [also],
includes the exercise of corporate or franchise powers."
SECTION 50. Section 237-39, Hawaii Revised Statutes, is amended to read as follows:
"§237-39 Audits;
procedure, penalties. (a) For the purpose of verification or audit
of a return made by the taxpayer, or where there is reasonable ground to
believe that any return made is so deficient as not to form the basis of a
satisfactory assessment of the tax, or for the purpose of making an assessment
where no return has been made, the department of taxation or the Multistate Tax
Commission pursuant to chapter 255, or the authorized representative
thereof, may examine all account books, bank books, bank statements,
records, vouchers, taxpayer's copies of federal tax returns, and any and all
other documents and [evidences] evidence having any relevancy to
the determination of the gross income or gross proceeds of sales of any
taxpayer as required to be returned under this chapter and may summon or
require the attendance of the person by or for whom the return, if any, has
been made or whose tax is being assessed, and any employee of the person, and
may summon or require the attendance of any person having knowledge in the
premises, naming the time and place in the summons, and may require the
production of any books, statements, or other [evidences] evidence
open to [his] examination, and may take testimony in reference to any [such]
matter relevant to the gross income or gross proceeds of sales of the taxpayer
for the period under consideration, with power to require that the person so
called and appearing shall be interrogated under oath and to administer the
oath.
(b) If the department determines that any gross income or gross proceeds of sales liable to the tax have not been assessed, the department may assess the same as provided in sections 237-36 and 237-38.
(c) Any individual
knowingly giving false testimony under oath at any [such] hearing before
the department shall be guilty of perjury and shall be punished as provided by
law.
(d) Any person refusing or neglecting to obey any summons issued by the department, and any individual appearing and refusing to testify under oath, shall be fined $50 for the first offense and $100 for each succeeding offense."
SECTION 51. Section 237-44, Hawaii Revised Statutes, is amended as follows:
1. By amending subsection (a) to read:
"(a) As used in this section:
[(1)] "Admission"
means the amount paid for admission to any place, including admission by season
ticket or subscription, and also includes the amount paid for seats and tables,
reserved or otherwise, and other similar accommodations.
[(2)] "Cabaret"
means any roof garden, cabaret, or other similar place furnishing a public
performance, by or for any patron or guest who is entitled to be present during
any portion of the performance, including any room in any hotel, restaurant,
hall, or other public place where music and dancing privileges or any other
entertainment are afforded the patrons in connection with the serving or
selling of food, refreshment, or merchandise.
[(3)] "Transient
taxpayer" refers to any person subject to the tax imposed by this chapter
who has no permanent place of business in the State."
2. By amending subsection (d) to read:
"(d) Whenever a
transient taxpayer is engaged in business at any place for which admissions are
charged, or at any cabaret whether or not admissions are charged, the person
engaging the transient taxpayer shall collect from [him,] the
transient taxpayer, by withholding or otherwise, the tax levied by this
chapter on the transient taxpayer, shall hold the [same] tax in
trust for the State, and shall return and pay over the [same] tax
to the proper collecting officer of the State in the manner and at the time
required by this chapter, for the account of the transient taxpayer[; in the
event of his failure]. If the person fails to do so [he],
the person shall be liable to pay to the State the amount of the tax levied
by this chapter on the transient taxpayer, together with penalties and interest
as provided by law. The amount of the liability may be collected from the
guarantee fund, if any, or may be assessed against and collected from the
person so becoming liable in the same manner as if the tax had been levied upon
[him.] the person."
SECTION 52. Section 238-13, Hawaii Revised Statutes, is amended to read as follows:
"§238-13 Other provisions of general excise tax law applicable. In respect of:
(1) [the] The
examination of books and records and of taxpayers and other persons[,];
(2) [procedure] Procedure
and powers upon failure or refusal by a taxpayer to make a return or a proper
return[,]; and
(3) [the] The general
administration of this chapter,
the director of taxation shall have all the rights and powers conferred upon the director by the general excise tax law with respect to taxes thereby or thereunder imposed; and, without restriction upon these rights and powers, sections 237-8, 237-30, 237-34, and 237-36 to 237-41 are hereby made applicable to and with respect to the taxes and the taxpayers, tax officers, and other persons, and the matters and things affected or covered by this chapter, insofar as not inconsistent with this chapter, in the same manner, as nearly as may be, as in similar cases covered by the general excise tax law."
SECTION 53. Section 239-2, Hawaii Revised Statutes, is amended by amending the definition of "net operating income" to read as follows:
"[The "net] "Net
operating income" of a public utility subject to the tax rate imposed by
section 239-5(a) is the operating revenues less the operating expenses and tax
accruals, including in the computation of [such] those revenues
and expenses, debits and credits arising from equipment rents and joint
facility rents. [In the event that,] If, but for this sentence,
deductions could not be had for expenses of services because [such] the
services were rendered by the same person or persons constituting the public
utility or could not be had for income taxes, because [such] the
taxes were levied against the person or persons constituting the public utility
in the person's or their individual capacity and not as a separate entity,
there nevertheless shall be allowed as deductions in computing the net
operating income a:
[(A)] (1) [a reasonable] Reasonable
allowance for the value of personal services actually rendered[,];
and
[(B)] (2) [such
proportion] Proportion of the actual amount of income taxes, federal
and state, [as] that fairly represents the portion of the income
so taxed [which] that was derived from the public utility
business."
SECTION 54. Section 239-7, Hawaii Revised Statutes, is amended by amending subsection (c) to read as follows:
"(c) The department
shall prescribe the forms in which returns shall be made, so as to
reflect clearly the liability of each public service company subject to this
tax, and may provide in the forms for [such] any additional
information as it may deem necessary. All provisions of the laws, not
inapplicable and not inconsistent with this chapter, relating to returns for
income tax purposes[,] and the assessment (including additional
assessments), collection, and payment (in installments or otherwise) of income taxes,
and the powers and duties of the department and the state director of finance
in connection therewith[,]; and relating to appeals from or other
adjustments of [such] assessments, limitation periods for assessments,
enforcement of attendance of witnesses, and the production of evidence,
examination of witnesses and records, the effect of assessments, tax books, and
lists and other official tax records as evidence, delinquent dates and
penalties, and the rights and liabilities (civil and criminal) of taxpayers and
other persons in connection with any matters dealt with by chapter 235, are
made applicable to:
(1) [to the] The
taxes and the assessment, payment, and collection thereof, provided by this
chapter[, and];
(2) [to the] The
department and the state director of finance in connection with the taxes and
the assessment, payment, or enforcement of payment and collection thereof[,];
and
(3) [to taxpayers] Taxpayers
and other persons affected by this chapter,
as the case may be. The
provisions of chapter 235 regarding the limitation period for assessment and
refunds shall run from the filing of the return for the taxable year, or the
due date prescribed for the filing of the return, whichever is later. With
respect to payments due to a county of the revenues generated from the tax in
excess of the four per cent rate imposed under section 239-5(a), a county
director of finance shall be afforded [such] the rights and
procedures of the department in the enforcement of payment and collection of
the taxes assessed and levied under this chapter."
SECTION 55. Section 239-8, Hawaii Revised Statutes, is amended to read as follows:
"§239-8 Allocation
and apportionment. (a) The gross income included in the measure of the
tax, as defined in [subparagraphs (B)] paragraphs (2) and
[(C)] (3) of the definition of "gross income" in
section 239-2, shall be determined by an allocation and separate accounting so
far as practicable.
(b) If under [subparagraph
(B)] paragraph (2) of the definition of "gross income" in
section 239-2, an apportionment of gross income is necessary, there shall be
apportioned to the State and included in the measure of the tax that proportion
of the total gross income, so requiring apportionment, [which] that
the direct cost of the transportation, conveyance, or transmission designated
in [subparagraph (B)] paragraph (2) of the definition of
"gross income" in section 239-2, bears to the total direct cost of
the transportation, conveyance, or transmission the gross income from which
requires apportionment.
(c) If under [subparagraph
(C)] paragraph (3) of the definition of "gross income" in
section 239-2, an apportionment of gross income is necessary, there shall be
apportioned to the State and included in the measure of the tax that proportion
of the total gross income, so requiring apportionment, [which] that
the total direct cost of the transportation, conveyance, or transmission within
the State bears to the total direct cost of the transportation, conveyance, or
transmission the gross income from which requires apportionment."
SECTION 56. Section 241-1, Hawaii Revised Statutes, is amended by amending the definitions of "financial corporation" and "interbank broker" to read as follows:
""Financial corporation" means:
(1) [any] Any corporation,
domestic or foreign, other than a bank or building and loan association, [which]
that is a financial corporation within the meaning of section 5219 of
the Revised Statutes of the United States, as amended (12 U.S.C. section
548), or other similar law, doing business in the State and not subject to the
taxes imposed by chapter 235, but shall not include an insurance company [which]
that pays the tax on premiums imposed by chapter 431[,];
and
(2) [an] An interbank
broker doing business in the State and not subject to the taxes imposed by
chapter 235.
"Interbank broker" means a person, who for a fee, brokerage, or other compensation, either directly or indirectly, provides brokerage services as an intermediary or agent in transactions between financial institutions where one financial institution:
(1) [supplies] Supplies
funds to another financial institution by making a loan, placing funds in a
deposit account, or otherwise extending credit to the other institution[,];
(2) [buys,] Buys,
sells, trades, or swaps currency, commercial paper, banker's acceptances,
negotiable certificates of deposit, treasury bills, notes, or bonds with
another financial institution[,]; or
(3) [enters] Enters
into interest rate swaps, forward rate agreements, or interest rate futures
contracts with another financial institution.
[A "financial] "Financial
institution", as used in this [paragraph,] definition, means
a bank, a savings bank, a building and loan association, a trust company, a
financial services loan company, an insurance company, a pension and profit
sharing trust, an investment company as defined in the federal Investment
Company Act of 1940, an Edge or Agreement Corporation, an international banking
facility, and similar United States or foreign institutions."
SECTION 57. Section 244D-1, Hawaii Revised Statutes, is amended by amending the definition of "cooler beverage" to read as follows:
""Cooler beverage" means either a:
(1) [a wine] Wine
cooler containing wine and more than fifteen per cent added natural or
artificial blending material, such as fruit juices, flavors, flavorings, or
adjuncts, water (plain, carbonated, or sparkling), colorings, or preservatives,
and [which] that contains less than seven per cent of alcohol by
volume; or
(2) [a malt] Malt
beverage cooler containing beer and added natural or artificial blending
material, such as fruit juices, flavors, flavorings, colorings, or
preservatives, and [which] that contains less than seven per cent
of alcohol by volume."
SECTION 58. Chapter 249, Hawaii Revised Statutes, is amended by amending the title of the part entitled "BICYCLES AND MOPEDS" to read as follows:
"[[]BICYCLES AND MOPEDS[]]"
SECTION 59. Section 249-14, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) An owner of a bicycle having two tandem wheels that are less
than twenty inches in diameter is not required to register [such] that
bicycle, but may do so to facilitate the return of recovered stolen bicycles by
payment of the registration fee. The fee collected shall not be refunded or
prorated. Upon receipt of the fee, the director of finance shall number and
register each bicycle for which the fee is paid, in the owner's name,
and furnish the owner with a metallic tag or decal for each bicycle,
which shall be attached to the bicycle [or moped]. [On bicycles the]
The decal shall be affixed to a bicycle on the upright post
attached to the sprocket facing in the forward direction. Upon initial
registration by an owner or transferee, the director of finance shall require
proof of ownership and require the owner to furnish verification of the serial
number and description contained in the proof of ownership and application for
registration. The metallic tags or decals shall be in a form as the director
of finance shall from time to time prescribe. It shall be the duty of the
director of finance of each county to purchase a sufficient number of these
tags or decals."
SECTION 60. Section 249-14.5, Hawaii Revised Statutes, is amended to read as follows:
"§249-14.5 New bicycles and mopeds. All new bicycles and mopeds, otherwise requiring the payment of fees under section 249-14, held in stock for purposes of sale shall be exempt from the fee. At the time of first sale, the dealer selling the new bicycle or moped shall:
(1) Require the buyer to complete a license application form furnished by the director of finance;
(2) Issue a copy of the completed form to the buyer; and
(3) Transmit a copy of the
completed form to the director of finance with the required fees [which]
that the dealer has collected from the buyer.
Upon receipt of the fee and the
completed license application form, the director of finance shall mail a
license plate and [tags] tag or [emblems] emblem
for mopeds, or tag or decal for bicycles, and certificate of registration to
the registered owner. Until the license plate and [tags] tag or [emblems]
emblem for mopeds, or tag or decal for bicycles, is received, the
bicycle or moped owner shall keep a copy of the completed application form upon
the owner's person when riding the bicycle or moped on a public street."
SECTION 61. Chapter 286, Hawaii Revised Statutes, is amended by amending the title of part II to read as follows:
"PART II. [[]INSPECTION OF VEHICLES AND MOPEDS[]]"
SECTION 62. Section 304A-120, Hawaii Revised Statutes, is amended by amending subsection (c) to read as follows:
"(c) All University of
Hawaii students and employees shall complete the training required under
subsection (a)(1), (a)(2), (a)(3), and (a)(4) or may be subject to fines,
sanctions, or other discipline, as deemed [[]appropriate[]] by
the University of Hawaii."
SECTION 63. Section 328-91, Hawaii Revised Statutes, is amended by amending the definitions of "interchangeable biological product" and "purple book" to read as follows:
""Interchangeable
biological product" means a biological product approved by the director as
substitutable by pharmacists and included in the Hawaii list of equivalent
generic [drugs] drug products and interchangeable biological
products.
"Purple
Book" means the United States Food and Drug Administration's ["List]
"Lists of Licensed Biological Products with Reference Product
Exclusivity and Biosimilarity or Interchangeability Evaluations"
publication and its cumulative supplements, which include [a list] lists
of licensed biological products with biosimilarity and interchangeability
evaluations."
SECTION 64. Section 328-96, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"(b) The director shall
maintain an official record of, and update as necessary, the Hawaii list of
equivalent generic [drugs] drug products and interchangeable
biological products electronically on the department's website, which shall be
accessible to pharmacists and other interested persons."
SECTION 65. Section 587A-3, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) The department or an authorized agency, as resource family or permanent custodian, shall abide by the following guiding principles and ensure that a child in foster care:
(1) Lives in a safe and healthy home, free from physical, psychological, sexual, and other abuse;
(2) Has adequate:
(A) Food that is nutritious and healthy;
(B) Clothing;
(C) Medical care, dental and orthodontic services, and corrective vision care; and
(D) Mental health services;
(3) Has supervised or unsupervised in-person, telephone, or other forms of contact with the child's parents and siblings while the child is in foster care, unless prohibited by court order;
(4) Has in-person contact with the child's assigned child protective services worker, guardian ad litem, and if applicable, the child's probation officer;
(5) Meets with the presiding judge in the child's case;
(6) Is enrolled in a comprehensive health insurance plan and, within forty-five days of out-of-home placement, is provided with a comprehensive health assessment and treatment as recommended;
(7) May freely exercise the child's own religious beliefs, including the refusal to attend any religious activities and services;
(8) Has a personal bank account and assistance in managing the child's personal income consistent with the child's age and development, unless safety or other concerns require otherwise;
(9) Has the right to attend school and, if the child is moved during a school year, has the right to complete the school year at the same school, if practicable;
(10) Beginning at age twelve, is provided with age-appropriate life skills training and a transition plan for appropriately moving out of the foster care system, as well as written information concerning independent living programs, foster youth organizations, transitional planning services, and independent living case management programs that are available to all children in foster care who are twelve years of age or older and their resource families; and
(11) May participate in extracurricular,
enrichment, cultural, and social activities; provided that the child caring
institution or resource caregiver authorizes the participation in accordance
with the reasonable and prudent parent standard as defined in title 42 United
States Code section [[]675(10)(A)[]]."
SECTION 66. Section 621-9, Hawaii Revised Statutes, is amended as follows:
1. By amending subsection (a) to read:
"(a) Except as provided
for in section 802-7, whenever a witness subpoenaed on behalf of the State in a
criminal case or on behalf of a defendant at the expense of the State in a
criminal case is discharged, the clerk of the court shall issue to [him]
the witness, under seal of the court, a numbered certificate from a book
having a stub with like designations, stating the name of the witness, when and
where [he] the witness was summoned or subpoenaed, the date of [his]
the witness' discharge, the number of miles necessarily traveled from [his]
the witness' place of residence to the place of holding court, the
number of days' service, and the amount due for transportation and for
service. The certificate, when correct, must be so certified by the public
prosecutor or county attorney for witnesses subpoenaed on behalf of the State,
and by the public defender for witnesses subpoenaed on behalf of a defendant,
but no certificate shall be so certified unless presented to [him] the
public prosecutor, county attorney, or public defender within twelve months
after the date of issue. Duly certified witness certificates shall be paid
upon vouchers approved by the state director of finance and warrants drawn by
the state comptroller."
2. By amending subsection (c) to read:
"(c) Each public
prosecutor or county attorney and the public defender shall submit to the state
department of budget and finance for inclusion in the department's budget
request for each fiscal biennium the amount required for each fiscal year for
expenses for witnesses subpoenaed by [him] the public prosecutor,
county attorney, or public defender and for defendants and postconviction
petitioners summoned on [his] behalf of, or required by [him.],
the public prosecutor, county attorney, or public defender."
SECTION 67. Section 633-33, Hawaii Revised Statutes, is amended to read as follows:
"§633-33 Judgment
for wages; oral examination; payment. When a judgment in an action
pursuant to this chapter is founded in whole or in part on a claim for wages or
personal services, the court [shall], upon motion of the party obtaining
judgment, shall order the appearance of the party against whom the
judgment has been entered but not more often than once each week for four consecutive
weeks, for oral examination under oath as to [his] the financial
status of the party against whom the judgment has been entered and [his]
that party's ability to pay the judgment, and the court shall make [such]
supplementary orders as seems just and proper to effectuate the payment of the
judgment upon reasonable terms."
SECTION 68. Section 651-8, Hawaii Revised Statutes, is amended to read as follows:
"§651-8 Amount
levied on. The police officer shall attach a sufficient amount of the property
of the defendant if a sufficient amount of property not exempt
from execution can be found, giving [that] preference to property
to which the defendant has an unquestionable title [a preference over that]
over any property to which the defendant's title is doubtful. The
police officer [shall], as nearly as the circumstances of the case will
permit, shall levy upon property twenty per cent greater in value than
the amount [which] that the plaintiff in the plaintiff's
affidavit claims to be due. When property is seized on attachment, the court
may allow reasonable and just compensation to the officer having charge
[thereof such compensation] of the property for the officer's
trouble and expenses in keeping the [same as is reasonable and just.] property."
SECTION 69. Section 656-3, Hawaii Revised Statutes, is amended to read as follows:
"§656-3
Representation of another's credit, etc., when actionable. No action shall
be brought and maintained[,] to charge any person upon, or by reason of,
any representation or assurance[,] made concerning the character,
conduct, credit, ability, trade, or dealings of another person, unless [such]
the representation or assurance is made in writing[,] and signed
by the party to be charged thereby, or by [some] a person[,
thereunto by the party lawfully authorized.] lawfully authorized by the
party to sign."
SECTION 70. Section 662-6, Hawaii Revised Statutes, is amended by amending subsection (b) to read as follows:
"[[](b)[]
Sections] Section 661-2 [and 661-9] shall apply to actions
under this chapter."
SECTION 71. Section 663-9.1, Hawaii Revised Statutes, is amended by amending subsection (a) to read as follows:
"(a) As used in this section:
[(1) "Premises"
includes any building or portion thereof or any real property owned, leased, or
occupied by the owner or harborer of an animal.
(2)] "Enter or
remain unlawfully" means to be in or upon premises when the person is not
licensed, invited, or otherwise privileged to be upon the premises. A person
is not licensed or privileged to enter or remain in or upon [a] premises
if a warning or warnings have been posted that are reasonably adequate
to warn other persons that an animal is present on the premises. A person who,
regardless of the person's intent, enters or remains in or upon premises [which]
that are at the time open to the public does so with license and
privilege unless the person defies a lawful order not to enter or remain,
personally communicated to the person by the owner of the premises or some
other authorized person. A license or privilege to enter or remain in a
building [which] that is only partly open to the public is not a
license or privilege to enter or remain in that part of the building [which]
that is not open to the public. A person who enters or remains upon
unimproved and apparently unused land[, which] that is neither
fenced nor otherwise enclosed in a manner designed to exclude intruders[,]
does so with license and privilege, unless notice against trespass is
personally communicated to the person by the owner of the land or some other
authorized person, or unless notice is given by posting in a conspicuous
manner.
[(3) The definitions of
"intentionally" and "knowingly" as contained in sections
702-206(1) and 702-206(2) shall apply.]
"Intentionally" shall have the same meaning as in section 702-206(1).
"Knowingly" shall have the same meaning as in section 702-206(2).
"Premises" includes any building or portion thereof or any real property owned, leased, or occupied by the owner or harborer of an animal."
SECTION 72. Section 663-10.5, Hawaii Revised Statutes, is amended to read as follows:
"§663-10.5 Government entity as a tortfeasor; abolition of joint and several liability. (a) Any other law to the contrary notwithstanding, including but not limited to sections 663-10.9, 663-11 to 663-13, 663-16, 663-17, and 663-31, in any case where a government entity is determined to be a tortfeasor along with one or more other tortfeasors, the government entity shall be liable for no more than that percentage share of the damages attributable to the government entity; provided that joint and several liability shall be retained for tort claims relating to the maintenance and design of highways pursuant to section 663-10.9.
[For purposes of this
section, "government entity" means any unit of government in this
State, including the State and any county or combination of counties,
department, agency, institution, board, commission, district, council, bureau,
office, governing authority, or other instrumentality of state or county
government, or corporation or other establishment owned, operated, or managed
by or on behalf of this State or any county.]
(b) For purposes of this section, the liability of a government entity shall include its vicarious liability for the acts or omissions of its officers and employees.
(c) For purposes of this section, "government entity" means any unit of government in this State, including:
(1) The State;
(2) Any county or combination of counties, department, agency, institution, board, commission, district, council, bureau, office, governing authority, or other instrumentality of state or county government; and
(3) Any corporation or other establishment owned, operated, or managed by or on behalf of this State or any county."
SECTION 73. Section 663-15.5, Hawaii Revised Statutes, is amended by amending subsection (c) to read as follows:
"(c) The court may
determine the issue of good faith for purposes of subsection (a) on the basis
of affidavits or declarations served with the petition under subsection [(a),]
(b) and any affidavits or declarations filed in response. In the
alternative, the court, in its discretion, may receive other evidence at a
hearing."
SECTION 74. Section 668-11, Hawaii Revised Statutes, is amended to read as follows:
"§668-11 Liens and [incumbrances.]
encumbrances. Where partition is made of any property [which]
that is subject as a whole to any lien or [incumbrance,] encumbrance,
the court [may], with the consent of the [incumbrancer] encumbrancer,
may apportion the [incumbrance] encumbrance against the
separate portions as partitioned to the parties, or if the property is sold and
the [incumbrancer's] encumbrancer's claim is due and may be
discharged by payment, the court may discharge the [same] claim
out of the proceeds. Otherwise, unless the [incumbrancer] encumbrancer
consents to receive payment, the court [may], without disturbing
or then making any adjudication as to the [incumbrance,] encumbrance,
may sell, subject to the [incumbrance,] encumbrance, the
property affected thereby; or if any lien or [incumbrance] encumbrance
is only upon the undivided share or interest of any particular party,
the court [may], by [its] decree, may make the same
a lien and charge only upon the parcel of land partitioned to the party or a
charge against the party's share of the proceeds of sale thereof. In every
case, the property sold shall first be charged with its just proportion
of the costs of the partition in preference to the lien or charge. Any party
holding a lien or [incumbrance] encumbrance and also having other
securities, [may] in the court's discretion, may be required to
exhaust [such others] the other securities before a distribution
of the proceeds of sale in partition, or the court may order a just deduction
to be made from the amount of the lien on the property on account of [such]
the other security."
SECTION 75. Section 668A-8, Hawaii Revised Statutes, is amended by amending subsection (c) to read as follows:
"(c) The purchase price
for each of the interests of a cotenant that requested partition by sale is the
value of the entire parcel determined under section [[]668A-7[]]
multiplied by that cotenant's fractional ownership of the entire parcel."
SECTION 76. Act 48, Session Laws of Hawaii 2016, is amended by amending section 14 to read as follows:
"SECTION 14. This Act
shall take effect on August 1, 2016, and shall be repealed on July 1, 2019;
provided that sections 91-14, 174C-12, 183C-8, [206E-5.6(h),] 206E-5.6,
269-15.5, and 602-5(a), Hawaii Revised Statutes, shall be reenacted in the form
in which they read on the day prior to the effective date of this Act."
SECTION 77. Act 76, Session Laws of Hawaii 2016, is amended by amending section 5 to read as follows:
"SECTION 5. This Act
shall take effect upon its approval; provided that [section] sections
1 and 2 shall be applied retroactively and shall be effective on and after
January 1, 2016."
SECTION 78. Act 171, Session Laws of Hawaii 2016, is amended by amending section 3 to read as follows:
"SECTION 3. Chapter
155, Hawaii Revised Statutes, is amended by designating sections 155-1 to [155-14]
155-15 as part I and inserting a title before section 155-1 to read as
follows:
"PART I. AGRICULTURAL LOAN PROGRAM""
SECTION 79. Act 173, Session Laws of Hawaii 2016, is amended by amending section 5 to read as follows:
"SECTION 5. This Act
shall take effect on July 1, 2016; provided that the amendments made to section
[205-4.5(a)(23),] 205-4.5(a)(19) and (23), Hawaii Revised
Statutes, by section 3 of this Act shall not be repealed when section 205-4.5,
Hawaii Revised Statutes, is reenacted on June 30, 2019, pursuant to section 3
of Act 52, Session Laws of Hawaii 2014."
SECTION 80. Statutory material to be repealed is bracketed and stricken. New statutory material is underscored.
SECTION 81. This Act shall take effect upon its approval; provided that:
(1) Section 46 shall be applied retroactively and shall be effective on January 1, 2017; and
(2) Section 77 shall be applied retroactively and shall be effective on June 20, 2016.
Report Title:
Revision Bill
Description:
Amends various provisions of the Hawaii Revised Statutes and the Session Laws of Hawaii for the purposes of correcting errors and references, clarifying language, and deleting obsolete or unnecessary provisions. (SD1)
The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.
