Administration of Taxes

  1. Law
  2. Hawaii Revised Statutes
  3. Taxation
  4. Administration of Taxes

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Section
231-1

Definitions.

Section
231-1.5

Confidentiality privileges relating to taxpayer communications.

Section
231-1.6

Personnel security program; criminal history record checks.

Section
231-2

Taxation districts.

Section
231-3

Department, general duties and powers.

Section
231-3.1

Consideration paid not indicative of fair market value.

Section
231-3.2

REPEALED.

Section
231-3.3

Auditor access to tax records or other information for reviews of exemptions, exclusions, credits, and deductions.

Section
231-3.4

Publication of reports.

Section
231-3.5

Suspension of running of the period of limitation during bankruptcy proceedings.

Section
231-3.6

Streamlined sales and use tax agreement compliance.

Section
231-4

Assessing officers eligible to appointment as collecting officers and vice versa.

Section
231-4.3

Investigators; appointment and powers.

Section
231-4.5

Administrative rules officer; specialists; appointment and duties.

Section
231-5

Deceased officers, duties of personal representatives, etc.

Section
231-6

Oath, power to administer.

Section
231-7

Audits, investigations, hearings, and subpoenas.

Section
231-7.5

Expedited appeals and dispute resolution program.

Section
231-8

Timely mailing treated as timely filing and paying.

Section
231-8.5

Electronic filing of tax returns.

Section
231-8.6

REPEALED.

Section
231-9

Tax collection; general duties, powers of director; dollar rounding.

Section
231-9.2

Offers in compromise.

Section
231-9.3

Tax collection; mainland contractors working on federal construction projects.

Section
231-9.4

Credit or debit card remittances.

Section
231-9.5

Assessment of additional taxes of corporations or partnerships.

Section
231-9.6

Fiduciaries, liability.

Section
231-9.7

Informalities not to invalidate assessments, mistakes in names or notices, etc.

Section
231-9.8

Tax bills.

Section
231-9.9

Filing and payment of taxes by electronic funds transfer.

Section
231-10

Department; keep offices where.

Section
231-10.5

Closing audit letters

Section
231-10.6

Rules or administrative guidance.

Section
231-10.7

Temporary rulemaking authority for regulation of tax matters.

Section
231-10.8

Tax clearance fees.

Section
231-11

Police to aid assessing or collecting officers.

Section
231-12

REPEALED.

Section
231-13

Director; examination, investigation, and collection.

Section
231-14

Attorney.

Section
231-15

Returns to be signed.

Section
231-15.3

Signature presumed authentic.

Section
231-15.5

Disclosure by return preparers.

Section
231-15.6

Returns of corporations or partnerships.

Section
231-15.7

Returns by fiduciaries.

Section
231-15.8

Time for performing certain acts postponed by reason of service in combat zone.

Section
231-16

Copies of returns.

Section
231-17

Notices, how given.

Section
231-18

Tax and other officials permitted to inspect returns; reciprocal provisions.

Section
231-19

REPEALED.

Section
231-19.3

Disclosure of letter rulings, et al.

Section
231-19.5

Public inspection and copying of written opinions.

Section
231-20

Evidence, tax records as.

Section
231-21

Due date on Saturday, Sunday, or holiday.

Section
231-21.5

Effect of civil union.

Section
231-22

REPEALED.

Section
231-23

Adjustments and refunds.

Section
231-24

Jeopardy assessments, etc.

Section
231-25

Payment, enforcement of by assumpsit action or by levy and distraint upon all property and rights to property.

Section
231-25.5

Cost recovery fees for the administration of taxes.

Section
231-26

Extraterritorial enforcement of tax laws.

Section
231-27

Partial payment of taxes.

Section
231-28

Tax clearance before procuring liquor licenses.

Section
231-29

Joinder of party defendant when State claims tax liens.

Section
231-30

Unknown or nonresident delinquents; procedure to collect taxes from.

Section
231-31

Nonresidents engaged in business, etc., service of process on, designation of agent for service of process.

Section
231-32

Records of delinquent taxes, uncollectible delinquent taxes.

Section
231-33

Tax debt due the State; lien.

Section
231-34

Attempt to evade or defeat tax.

Section
231-35

Wilful failure to file return, supply information, or secure a license.

Section
231-36

False and fraudulent statements; aiding and abetting.

Section
231-36.4

Wilful failure to collect and pay over tax.

Section
231-36.5

Understatement of taxpayer's liability by tax return preparer.

Section
231-36.6

Substantial understatements or misstatements of amounts; penalty.

Section
231-36.7

Promoting abusive tax shelters. (a)

Section
231-36.8

Erroneous claim for refund or credit.

Section
231-37

Neglect of duty, etc., misdemeanor.

Section
231-38

REPEALED.

Section
231-39

Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments.

Section
231-40

Interpretation.

Section
231-40.5

Statute of limitations; extension for substantial omissions.

Section
231-41

Statute of limitation for criminal penalties.

Section
231-51

Purpose.

Section
231-52

Definitions.

Section
231-53

Setoff against refund.

Section
231-54

Hearings; appeals.

Section
231-55

Finalization of setoff; credit on debt.

Section
231-56

Charges for setoff; credit to agency.

Section
231-57

Apportionment of joint refunds.

Section
231-57.5

Notification of address and social security number of debtor parent.

Section
231-58

Rules.

Section
231-59

Procedure additional.

Section
231-61

Tax liens; co-owners' rights.

Section
231-62

Tax liens; foreclosure; property.

Section
231-63

Tax liens; foreclosure without suit, notice.

Section
231-64

Tax liens; registered land.

Section
231-65

Tax liens; notice, form of.

Section
231-66

Tax liens; postponement of sale, etc.

Section
231-67

Tax liens; tax deed; redemption.

Section
231-68

Tax liens; costs.

Section
231-69

Tax deed as evidence.

Section
231-70

Disposition of surplus moneys.

Section
231-81

Special enforcement section; created.

Section
231-82

Special enforcement section; functions, powers, and duties.

Section
231-83

Investigators and personnel, appointment and power.

Section
231-84

Right to inspection of books, records, and premises; warrants and writs; levy and seizure.

Section
231-85

Identification of cash economy cases; retention of funds.

Section
231-86

Violent interference with a tax official.

Section
231-91

Citations for violations; deposits.

Section
231-92

Cash-based businesses; injunction.

Section
231-93

Cash-based business; defined.

Section
231-94

Failure to produce license upon demand.

Section
231-95

Failure to keep adequate books and records.

Section
231-96

Failure to record transaction.

Section
231-97

REPEALED.

Section
231-98

Tax avoidance price fixing.

Section
231-99

Possession of currency for tax avoidance purposes.

Section
231-100

Interference with a tax official.