§231-26 Extraterritorial enforcement of tax laws. (a) The courts of the State shall recognize and enforce the liability for taxes lawfully imposed by the laws of any state which extends a like comity, whether by statute or case law, in respect of the liability for taxes lawfully imposed by the laws of this State. Should a claim be made in the state courts for taxes by a state whose highest court has not yet passed upon the question of enforcing extraterritorial revenue laws, the courts of the State shall enforce such claims until such time as the highest court of that state prohibits the enforcement of extraterritorial revenue laws.
(b) Any and all authorized officials of a state entitled to enforce its tax claims within the state courts may bring action in the courts of this State for the collection of the taxes. The certificate of the secretary of state of such state, or of the nearest equivalent official, that such officials have the authority to collect the taxes sought to be collected by the action shall be conclusive proof of that authority.
(c) The attorney general may bring action in the name of the State, or authorize action to be brought in the name of the State, in the courts of any state to collect taxes legally due the State.
(d) The term "state" as used herein means any state, territory, or possession of the United States. The term "taxes" as herein employed shall include:
(1) Any and all tax assessments lawfully made, whether they be based upon a return or other disclosure of the taxpayer, upon the information and belief of the taxing authority, or otherwise;
(2) Any and all penalties lawfully imposed pursuant to a taxing statute; and
(3) Interest charges lawfully added to the tax liability which constitutes the subject of the action.
(e) In any case where a person owing delinquent taxes to the State has moved from the State to another state or country, is situated in another state or country, resides, or maintains a place of business in another state or country, the director, notwithstanding any other law to the contrary, by contract, may select and retain bonded collection agencies, licensed attorneys, accountants, and auditors or other persons to pursue and collect the claims of the State.
(f) At the option of the director, any contract entered into under this section may provide for compensation on:
(1) A fixed price basis;
(2) An hourly rate basis with or without a fixed cap; or
(3) A contingent fee arrangement to be specified in the contract; provided that this paragraph shall not apply to auditors and accountants.
All compensation shall be payable out of the taxes recovered for the State or from the debtor in accordance with the terms of, and up to the amounts authorized by the contract, unless otherwise determined by the director.
(g) Suits brought upon judgments shall be governed by the law relating thereto, and not by this section. [L 1949, c 311, §1(a); am L 1953, c 67, §1; RL 1955, §115-31; am L Sp 1959 2d, c 1, §16; HRS §231-26; gen ch 1985; am L 1997, c 253, §2; am L 1999, c 68, §2]
Structure Hawaii Revised Statutes
231-1.5 Confidentiality privileges relating to taxpayer communications.
231-1.6 Personnel security program; criminal history record checks.
231-3 Department, general duties and powers.
231-3.1 Consideration paid not indicative of fair market value.
231-3.6 Streamlined sales and use tax agreement compliance.
231-4 Assessing officers eligible to appointment as collecting officers and vice versa.
231-4.3 Investigators; appointment and powers.
231-4.5 Administrative rules officer; specialists; appointment and duties.
231-5 Deceased officers, duties of personal representatives, etc.
231-6 Oath, power to administer.
231-7 Audits, investigations, hearings, and subpoenas.
231-7.5 Expedited appeals and dispute resolution program.
231-8 Timely mailing treated as timely filing and paying.
231-8.5 Electronic filing of tax returns.
231-9 Tax collection; general duties, powers of director; dollar rounding.
231-9.3 Tax collection; mainland contractors working on federal construction projects.
231-9.4 Credit or debit card remittances.
231-9.5 Assessment of additional taxes of corporations or partnerships.
231-9.6 Fiduciaries, liability.
231-9.7 Informalities not to invalidate assessments, mistakes in names or notices, etc.
231-9.9 Filing and payment of taxes by electronic funds transfer.
231-10 Department; keep offices where.
231-10.6 Rules or administrative guidance.
231-10.7 Temporary rulemaking authority for regulation of tax matters.
231-11 Police to aid assessing or collecting officers.
231-13 Director; examination, investigation, and collection.
231-15.3 Signature presumed authentic.
231-15.4 Tax return preparers; preparer tax identification number required.
231-15.5 Disclosure by return preparers.
231-15.7 Returns by fiduciaries.
231-15.8 Time for performing certain acts postponed by reason of service in combat zone.
231-18 Tax and other officials permitted to inspect returns; reciprocal provisions.
231-19.3 Disclosure of letter rulings, et al.
231-20 Evidence, tax records as.
231-21 Due date on Saturday, Sunday, or holiday.
231-21.5 Effect of civil union.
231-23 Adjustments and refunds.
231-24 Jeopardy assessments, etc.
231-26 Extraterritorial enforcement of tax laws.
231-27 Partial payment of taxes.
231-28 Tax clearance before procuring liquor licenses.
231-29 Joinder of party defendant when State claims tax liens.
231-30 Unknown or nonresident delinquents; procedure to collect taxes from.
231-32 Records of delinquent taxes, uncollectible delinquent taxes.
231-33 Tax debt due the State; lien.
231-34 Attempt to evade or defeat tax.
231-35 Wilful failure to file return, supply information, or secure a license.
231-36 False and fraudulent statements; aiding and abetting.
231-36.4 Wilful failure to collect and pay over tax.
231-36.5 Understatement of taxpayer's liability by tax return preparer.
231-36.6 Substantial understatements or misstatements of amounts; penalty.
231-36.7 Promoting abusive tax shelters.
231-36.8 Erroneous claim for refund or credit.
231-37 Neglect of duty, etc., misdemeanor.
231-39 Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments.
231-40.5 Statute of limitations; extension for substantial omissions.
231-41 Statute of limitation for criminal penalties.
231-55 Finalization of setoff; credit on debt.
231-56 Charges for setoff; credit to agency.
231-57 Apportionment of joint refunds.
231-57.5 Notification of address and social security number of debtor parent.
231-61 Tax liens; co-owners' rights.
231-62 Tax liens; foreclosure; property.
231-63 Tax liens; foreclosure without suit, notice.
231-64 Tax liens; registered land.
231-65 Tax liens; notice, form of.
231-66 Tax liens; postponement of sale, etc.
231-67 Tax liens; tax deed; redemption.
231-70 Disposition of surplus moneys.
231-81 Special enforcement section; created.
231-82 Special enforcement section; functions, powers, and duties.
231-83 Investigators and personnel, appointment and power.
231-84 Right to inspection of books, records, and premises; warrants and writs; levy and seizure.
231-85 Identification of cash economy cases; retention of funds.
231-86 Violent interference with a tax official.
231-91 Citations for violations; deposits.
231-92 Cash-based businesses; injunction.
231-93 Cash-based business; defined.
231-94 Failure to produce license upon demand.
231-95 Failure to keep adequate books and records.
231-96 Failure to record transaction.
231-98 Tax avoidance price fixing.