§231-84 Right to inspection of books, records, and premises; warrants and writs; levy and seizure. (a) Upon presenting credentials, the special enforcement section may examine any books, papers, records, and any article or item of business transacted of any person engaged in business in this State to verify the accuracy of the reporting and payment of the taxes imposed by law. Every person in possession of any books, papers, records, or articles or items of business transacted, and the person's agents and employees, shall provide the special enforcement section the means, facilities, and opportunities for the examinations upon request, to the extent reasonably possible under the circumstances.
(b) The special enforcement section may inspect the operations, premises, and storage areas of any person engaged in business in this State during regular business hours.
(c) The special enforcement section may inspect the operations, premises, and storage areas of any person engaged in business in this State at any time, without notice, upon the issuance of a warrant or writ of entry based upon probable cause of a violation under title 14. The determination of probable cause for purposes of this section shall be made based upon the standard of probable cause for an administrative or civil search or seizure. Application for a search warrant or writ of entry under this section shall be made by making a declaration, under oath, which includes the following:
(1) The taxpayer's form of business;
(2) The taxpayer's interest in and address of the premises sought to be searched;
(3) Whether permission to search the premises has been requested in advance of requesting the warrant or writ;
(4) The particular books, records, items, articles, assets, or contraband reasonably believed to be on the premises; and
(5) The alleged violation reasonably believed to have occurred, including nonpayment of taxes; and, if searching or seizing in furtherance of collection, identification of the assets reasonably believed to be on the premises.
The special enforcement section may apply to the circuit court where the person is located for issuance of such warrant or writ. The special enforcement section may execute warrants or writs of entry. Any police officer, criminal investigator, or deputy sheriff of this State or any county shall be required to render assistance and aid to the special enforcement section in executing warrants and writs, upon request. Criminal law enforcement agencies that assist the special enforcement section may be compensated, as determined by the director; provided that no person or agency shall be compensated on the basis of a specific percentage or fraction of the money collected from taxpayers.
(d) The special enforcement section's ability to inspect shall include inspection of all statements, books, papers, and records in whatever format, including electronic format, articles or items of business transacted, including inventory, supplies, stock, and cash on hand, pertaining to the sales or other business activities of any person to verify the accuracy of the reporting and payment of taxes imposed by law.
(e) The special enforcement section may seize and levy any assets in the custody or control of any person pursuant to this chapter, and subject to all rights of appeal set forth herein. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
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.