§238-9 Records. Every person who is engaged in any business in the State and who is required under this chapter to make returns, shall keep in the English language in the State and preserve for a period of three years, books of account or other records in sufficient detail to enable the director of taxation, as far as reasonably practicable, to determine whether or not any taxes imposed by this chapter are payable in respect of the property, services, or contracting concerned, and if so payable, the amount thereof. [L 1965, c 155, pt of §2; Supp, §119-9; HRS §238-9; am L 1969, c 274, §5; am L 1999, c 70, §8; am L 2000, c 198, §13]
Structure Hawaii Revised Statutes
238-2 Imposition of tax on tangible personal property; exemptions.
238-2.2 Imposition of tax on intangible property.
238-2.3 Imposition of tax on imported services or contracting; exemptions.
238-3 Application of tax, etc.
238-4 Certain property used by producers.
238-6 Collection of tax by seller; penalty.
238-7 Audits; additional assessments; refunds.
238-8 Appeal, correction of assessment.
238-9.5 Motor vehicle importation; report by dealers; proof of payment.
238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges.
238-13 Other provisions of general excise tax law applicable.