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Hawaii repeals requirement to “pay-to-play” tax before a dispute can be appealed.


Admin/Rates/Audits/Use Tax

As of July 1, 2004, it is no longer required that a taxpayer pay tax on an amount in question prior to filing with the Tax Appeal Court. (HB 851, signed in June 2004.)

(08/05/2004)
(Archived)
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