Section 232-6 - Taxation board of review; appointment, removal, compensation(a) There is created a taxation board of review for the State.(b) The board shall consist of three salaried members who shall be residents of the State and shall be appointed for terms of six years each and be removable by the governor as provided in section 26-34; provided that the terms of the salaried members first appointed shall end on June 30, 2025, June 30, 2027, and June 30, 2029, respectively, as designated by the governor at the time of their appointments. Notwithstanding section 26-34, no member shall be appointed to the board for more than three consecutive terms. The governor shall designate a member of the board to act as its chairperson, who shall be an attorney or accounting professional with experience in Hawaii state taxes.
In addition, the governor shall designate a member of the board to act as vice chairperson who shall serve as the chairperson of the board during the temporary absence from the State or temporary inability to act due to recusal, illness, or disqualification of the chairperson. Any vacancy in the board shall be filled for the unexpired term.
(c) Any vacancy in the board shall not impair the authority of the remaining members to exercise all the powers of the board. The governor may appoint, without regard to section 26-34, an acting member of the board during any regular member's temporary absence from the State, temporary inability to act due to recusal, disqualification, or illness. An acting member, during the acting member's term of service, shall have the same powers and duties as the regular member; provided that an acting member appointed due to a regular member's recusal or disqualification shall be appointed for the case in which the recusal or disqualification occurred, and the acting member's appointment shall terminate when the final decision is filed or the case is withdrawn.(d) The members shall devote full time to their duties as members of the board. The chairperson of the board shall be paid a salary set at eighty-five per cent of the salary of the director of taxation, and the salary of each of the other members shall be ninety per cent of the chairperson's salary. No member shall hold any other public office or be in the employment of the State or a county, or any department or agency thereof, or any employee organization during the member's term.(e) The board shall be within the department of taxation for budgetary and administrative purposes. All members of the board shall be exempt from chapters 76 and 89.(f) At the close of each fiscal year, the board shall submit a written report to the governor and director of taxation on its activities, including the cases heard and their dispositions, and the names, duties, and salaries of its officers and employees; provided that the report shall not contain any information that is not made public under section 232-7.Amended by L 2024, c 78,§ 1, eff. 7/1/2024.Amended by L 2022, c 218,§ 1, eff. 1/1/2023.Amended by L 2021, c 118,§ 3, eff. 6/28/2021.Amended by L 2013, c 59,§ 1, eff. 7/1/2013.L 1932 2d, c 40, §39; RL 1935, §1938; RL 1945, §5202; RL 1955, § 116-3; am L Sp 1957, c 1, §13(b); am L Sp 1959 2d, c 1, §5; am L 1965, c 25, §1; am L 1967, c 37, §1 and c 80, §1; HRS § 232-6; gen ch 1985, 1993 Boards, generally, see § 26-34 .