The State of Hawaii Department of Taxation disagreed with an opinion issued by the Office of Information Practices concerning public access to the Department’s assumptions and analysis behind fiscal impact estimates for proposed legislation.  OIP held that the records must be disclosed to the public.  The Law Center filed an amicus curiae–friend of the court–brief supporting OIP’s position.  S.P. No. 19-1-0191 DEO.  The case was assigned to the Honorable Dean E. Ochiai.  On November 19, 2019, Judge Ochiai affirmed OIP’s opinion ordering the Department to disclose the records.

• Complaint (6/19/19)
• OIP Answer (7/8/19)
• Requester Answer & Counterclaim (7/26/19)
• Record on Appeal (7/12/19)
• Tax Foundation of Hawaii Amicus Curiae Memorandum (9/3/19)
• DOTAX Opening Brief (9/30/19)
• Requester Answering Brief (10/4/19)
• CBLC Motion for Leave to File Amicus Curiae Memorandum (10/8/19)
  • DOTAX Statement of No Position (10/21/19)
  • Order Granting CBLC Motion (11/27/19)
• DOTAX Reply Brief (10/14/19)
• Order Affirming OIP Decision (11/19/19)
• Final Judgment (12/20/19)