TAX MAN: Tax versus Judiciary

TAX MAN: Tax versus Judiciary

While our Legislature is busily considering changes to our tax laws, the courts are also helping us work through the laws we already have. There are two Hawaii Supreme Court cases pending that involve fights over the extent to which courts can get involved at all. In Booking.com BV vs. Suganuma, the taxpayer sued under the Hawaii Administrative Procedures Act (HAPA) to invalidate a Department of Taxation administrative rule. The department insis…