§244D-3 Cooperation between department and liquor commission. The department of taxation and the liquor commission, if the commission exercises its authority under this chapter, shall cooperate in the enforcement of this chapter.
The department shall notify the proper liquor commission of the name and address of every permittee whose permit has been revoked, and any license issued to the permittee under the liquor law thereupon shall be deemed forfeited.
The department may notify the proper liquor commission of the name and address of every person who has failed to file any return required, or to pay any tax prescribed, or to secure a permit, or to perform any other duty or act imposed under this chapter, and such liquor commission shall thereupon suspend any license which may have been issued to any such person under the liquor law until such time as such person complies with this chapter.
The liquor commission, if the commission exercises its authority under this chapter, shall provide to the department the results of any examination the commission has undertaken pursuant to section 244D-10 and shall, upon request, furnish to the department any information in its possession relative to any person having a license issued by it, and its records shall be open to examination of the department. [L Sp 1984 1st, c 1, pt of §2; am L 1986, c 344, §3]
Structure Hawaii Revised Statutes
244D-3 Cooperation between department and liquor commission.
244D-6 Return, form, contents.
244D-7 Payment of tax; penalties.
244D-8 Determination of tax, additional assessments, credit, and refunds.
244D-11 Tax in addition to other taxes.
244D-13 Other provisions applicable.
244D-14 Investigations; contempts; fees.