RELATING TO TAX COLLECTIONS.

Updated the statute of limitations for tax collection to ensure consistency across different tax types, with a specific bar date of June 30, 2024 for taxes assessed before July 1, 2009.

Modified suspension rules for taxpayers who are outside the state, clarifying that the six-month absence period must be continuous and specifying how the limitation period is extended when taxpayers return to Hawaii.

Added new statutory sections to codify suspension periods for tax collection limitations during appeals, court proceedings, and when taxpayers are absent from the state.

Standardized enforcement mechanisms for tax collection across multiple tax chapters, ensuring consistent application of levy and court proceeding timelines.

Standardized the statute of limitations deadline for tax collection across all tax chapters, ensuring consistent application of the June 30, 2024 deadline for taxes assessed before July 1, 2009.

Revised the language for suspension periods when taxpayers are absent from the state, changing 'outside the State for a continuous period' to 'outside the State if the period of absence is for a continuous period' for clarity and consistency.

Added a clarifying note stating that remedies for false or fraudulent certificates filed with intent to evade tax are exclusive, limiting alternative legal remedies.

Corrected minor formatting inconsistencies and standardized the text across multiple tax chapters to ensure uniform language and application.

Added a new suspension period (5) for when appeals of tax assessments are pending before the taxation board of review or tax appeal court, allowing collection efforts to continue during the appeal process.

Added a new suspension period (5) for conveyance taxes and surcharge taxes to match the appeal suspension provision found in income and excise tax sections.

Modified the absence-from-state suspension language in some sections to clarify that the period must be continuous and at least six months.

Added new statutory material to Section 247-6.5 regarding conveyance taxes, establishing a three-year limitation period with the same suspension provisions as other taxes.

Added new statutory material to Section 251-8 regarding surcharge taxes, establishing a three-year limitation period with the same suspension provisions as other taxes.

Extended collection limitation periods for taxes assessed before July 1, 2009, with specific bar dates of June 30, 2024.

Updated suspension conditions for tax collection limitations to include taxpayer absence from the state and pending appeals before tax review boards.

Added conveyance tax, rental motor vehicle surcharge, tour vehicle surcharge, and car-sharing vehicle surcharge to the list of taxes covered by these collection limitation rules.

Clarified that tax collection may proceed within fifteen years after assessment for taxes assessed before July 1, 2009, with specific bar dates.

Corrected formatting inconsistencies and standardized language across multiple tax chapters in the Hawaii Revised Statutes.