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231-1 Definitions. - §231-1 Definitions. Whenever used in chapters of the law under...
231-1.5 Confidentiality privileges relating to taxpayer communications. - §231-1.5 Confidentiality privileges relating to taxpayer communications. Section 7525 (with...
231-1.6 Personnel security program; criminal history record checks. - §231-1.6 Personnel security program; criminal history record checks. (a) The...
231-2 Taxation districts. - §231-2 Taxation districts. For the purpose of taxation, the State...
231-3 Department, general duties and powers. - §231-3 Department, general duties and powers. The department of taxation...
231-3.1 Consideration paid not indicative of fair market value. - §231-3.1 Consideration paid not indicative of fair market value. Where...
231-3.2 REPEALED. - §231-3.2 REPEALED. L 2007, c 9, §21.
231-3.3 Auditor access to tax records or other information for reviews of exemptions, exclusions, credits, and deductions. - §231-3.3 Auditor access to tax records or other information for...
231-3.4 Publication of reports. (a) The department of taxation shall publish reports on the following: (1) Hawaii income patterns--individuals; (2) Hawaii income patterns--businesses; (3) Tax credits; and (4) General excise tax exemptions that: (A) A... - §231-3.4 Publication of reports. (a) The department of taxation shall...
231-3.5 Suspension of running of the period of limitation during bankruptcy proceedings. The running of the periods of limitation provided under chapters of the law under title 14 administered by the department to the contrary notwithstanding, shall... - §231-3.5 Suspension of running of the period of limitation during...
231-3.6 Streamlined sales and use tax agreement compliance. - §231-3.6 Streamlined sales and use tax agreement compliance. (a) A...
231-4 Assessing officers eligible to appointment as collecting officers and vice versa. - §231-4 Assessing officers eligible to appointment as collecting officers and...
231-4.3 Investigators; appointment and powers. - §231-4.3 Investigators; appointment and powers. The director may appoint and...
231-4.5 Administrative rules officer; specialists; appointment and duties. - §231-4.5 Administrative rules officer; specialists; appointment and duties. The director...
231-5 Deceased officers, duties of personal representatives, etc. - §231-5 Deceased officers, duties of personal representatives, etc. The personal...
231-6 Oath, power to administer. - §231-6 Oath, power to administer. The department of taxation may...
231-7 Audits, investigations, hearings, and subpoenas. - §231-7 Audits, investigations, hearings, and subpoenas. (a) The director of...
231-7.5 Expedited appeals and dispute resolution program. - §231-7.5 Expedited appeals and dispute resolution program. (a) The department...
231-8 Timely mailing treated as timely filing and paying. - §231-8 Timely mailing treated as timely filing and paying. (a)...
231-8.5 Electronic filing of tax returns. - §231-8.5 Electronic filing of tax returns. (a) The department may...
231-8.6 REPEALED. - §231-8.6 REPEALED. L 2007, c 9, §22.
231-9 Tax collection; general duties, powers of director; dollar rounding. - §231-9 Tax collection; general duties, powers of director; dollar rounding....
231-9.2 Offers in compromise. - §231-9.2 Offers in compromise. (a) Requests for compromises authorized under...
231-9.3 Tax collection; mainland contractors working on federal construction projects. - §231-9.3 Tax collection; mainland contractors working on federal construction projects....
231-9.4 Credit or debit card remittances. - §231-9.4 Credit or debit card remittances. In addition to sections...
231-9.5 Assessment of additional taxes of corporations or partnerships. - §231-9.5 Assessment of additional taxes of corporations or partnerships. Additional...
231-9.6 Fiduciaries, liability. - §231-9.6 Fiduciaries, liability. Every personal representative, trustee, guardian, or other...
231-9.7 Informalities not to invalidate assessments, mistakes in names or notices, etc. - §231-9.7 Informalities not to invalidate assessments, mistakes in names or...
231-9.8 Tax bills. - §231-9.8 Tax bills. Each state tax collector shall mail, postage...
231-9.9 Filing and payment of taxes by electronic funds transfer. - §231-9.9 Filing and payment of taxes by electronic funds transfer....
231-10 Department; keep offices where. - §231-10 Department; keep offices where. The department of taxation shall...
231-10.5 Closing audit letters. At the conclusion of a tax audit, the department shall provide to the taxpayer a closing audit letter that shall confirm in writing the department's position on each issue considered in the audit, and which shall provi... - §231-10.5 Closing audit letters. At the conclusion of a tax...
231-10.6 Rules or administrative guidance. - §231-10.6 Rules or administrative guidance. Rules, including temporary rules, providing...
231-10.7 Temporary rulemaking authority for regulation of tax matters. - §231-10.7 Temporary rulemaking authority for regulation of tax matters. (a)...
231-10.8 Tax clearance fees. - §231-10.8 Tax clearance fees. The department may charge a fee...
231-11 Police to aid assessing or collecting officers. - §231-11 Police to aid assessing or collecting officers. The director...
231-12 REPEALED. - §231-12 REPEALED. L 1995, c 92, §20.
231-13 Director; examination, investigation, and collection. - §231-13 Director; examination, investigation, and collection. (a) The director of...
231-14 Attorney. - §231-14 Attorney. The attorney general shall assign one of the...
231-15 Returns to be signed. - §231-15 Returns to be signed. Every return statement, or other...
231-15.3 Signature presumed authentic. - §231-15.3 Signature presumed authentic. The fact that an individual's name...
231-15.4 Tax return preparers; preparer tax identification number required. - §231-15.4 Tax return preparers; preparer tax identification number required. (a)...
231-15.5 Disclosure by return preparers. - §231-15.5 Disclosure by return preparers. (a) Any person who is...
231-15.6 Returns of corporations or partnerships. The returns, statements, or answers required under chapters of the law under title 14 administered by the department, in the case of a corporation, shall be made by any officer of the corporation, or... - §231-15.6 Returns of corporations or partnerships. The returns, statements, or...
231-15.7 Returns by fiduciaries. - §231-15.7 Returns by fiduciaries. The returns, statements, or answers required...
231-15.8 Time for performing certain acts postponed by reason of service in combat zone. - §231-15.8 Time for performing certain acts postponed by reason of...
231-16 Copies of returns. - §231-16 Copies of returns. Except as otherwise provided by law,...
231-17 Notices, how given. - §231-17 Notices, how given. Unless otherwise provided, every notice, the...
231-18 Tax and other officials permitted to inspect returns; reciprocal provisions. - §231-18 Tax and other officials permitted to inspect returns; reciprocal...
231-19 REPEALED. - §231-19 REPEALED. L 1989, c 14, §20.
231-19.3 Disclosure of letter rulings, et al. - §231-19.3 Disclosure of letter rulings, et al. Notwithstanding any law...
231-19.5 Public inspection and copying of written opinions. (a) Written opinions shall be open to public inspection and copying as provided in this section, notwithstanding sections 235-116, 236D-15, 237-34, and 237D-13 and any other law restricting... - §231-19.5 Public inspection and copying of written opinions. (a) Written...
231-20 Evidence, tax records as. - §231-20 Evidence, tax records as. In respect of every tax...
231-21 Due date on Saturday, Sunday, or holiday. - §231-21 Due date on Saturday, Sunday, or holiday. When the...
231-21.5 Effect of civil union. - §231-21.5 Effect of civil union. All provisions of the Internal...
231-22 REPEALED. - §231-22 REPEALED. L 1989, c 14, §21.
231-23 Adjustments and refunds. - §231-23 Adjustments and refunds. (a) This subsection shall apply to...
231-24 Jeopardy assessments, etc. - §231-24 Jeopardy assessments, etc. (a) If the department of taxation...
231-25 Payment, enforcement of by assumpsit action or by levy and distraint upon all property and rights to property. - §231-25 Payment, enforcement of by assumpsit action or by levy...
231-25.5 Cost recovery fees for the administration of taxes. (a) The department may charge and add a fee to any amount due in accordance with the department's duties and powers under section 231-3 for: (1) Any cost or expense incurred by the departme... - §231-25.5 Cost recovery fees for the administration of taxes. (a)...
231-26 Extraterritorial enforcement of tax laws. - §231-26 Extraterritorial enforcement of tax laws. (a) The courts of...
231-27 Partial payment of taxes. - §231-27 Partial payment of taxes. Whenever a taxpayer makes a...
231-28 Tax clearance before procuring liquor licenses. - §231-28 Tax clearance before procuring liquor licenses. No liquor licenses...
231-29 Joinder of party defendant when State claims tax liens. - §231-29 Joinder of party defendant when State claims tax liens....
231-30 Unknown or nonresident delinquents; procedure to collect taxes from. - §231-30 Unknown or nonresident delinquents; procedure to collect taxes from....
231-31 Nonresidents engaged in business, etc., service of process on, designation of agent for service of process. - §231-31 Nonresidents engaged in business, etc., service of process on,...
231-32 Records of delinquent taxes, uncollectible delinquent taxes. - §231-32 Records of delinquent taxes, uncollectible delinquent taxes. The department...
231-33 Tax debt due the State; lien. - §231-33 Tax debt due the State; lien. (a) Within the...
231-34 Attempt to evade or defeat tax. - Note Part heading amended by L 1995, c 92, §3....
231-35 Wilful failure to file return, supply information, or secure a license. - §231-35 Wilful failure to file return, supply information, or secure...
231-36 False and fraudulent statements; aiding and abetting. - §231-36 False and fraudulent statements; aiding and abetting. (a) Any...
231-36.4 Wilful failure to collect and pay over tax. - §231-36.4 Wilful failure to collect and pay over tax. Any...
231-36.5 Understatement of taxpayer's liability by tax return preparer. - §231-36.5 Understatement of taxpayer's liability by tax return preparer. (a)...
231-36.6 Substantial understatements or misstatements of amounts; penalty. - §231-36.6 Substantial understatements or misstatements of amounts; penalty. (a) There...
231-36.7 Promoting abusive tax shelters. - §231-36.7 Promoting abusive tax shelters. (a) A person promotes an...
231-36.8 Erroneous claim for refund or credit. - §231-36.8 Erroneous claim for refund or credit. (a) If a...
231-37 Neglect of duty, etc., misdemeanor. - §231-37 Neglect of duty, etc., misdemeanor. Any officer of the...
231-38 REPEALED. - §231-38 REPEALED. L 1995, c 92, §21.
231-39 Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments. - §231-39 Additions to taxes for noncompliance or evasion; interest on...
231-40 Interpretation. - §231-40 Interpretation. Sections 231-34, 231-35, 231-36, and 231-36.4 shall be...
231-40.5 Statute of limitations; extension for substantial omissions. - §231-40.5 Statute of limitations; extension for substantial omissions. (a) Notwithstanding...
231-41 Statute of limitation for criminal penalties. - §231-41 Statute of limitation for criminal penalties. Notwithstanding any laws...
231-51 Purpose. - §231-51 Purpose. The purpose of sections 231-52 to 231-59 is...
231-52 Definitions. - §231-52 Definitions. As used in sections 231-51 to 231-59, unless...
231-53 Setoff against refund. - §231-53 Setoff against refund. The State, through the department of...
231-54 Hearings; appeals. - §231-54 Hearings; appeals. At the time a setoff is identified,...
231-55 Finalization of setoff; credit on debt. - §231-55 Finalization of setoff; credit on debt. Upon completion of...
231-56 Charges for setoff; credit to agency. - §231-56 Charges for setoff; credit to agency. The State may...
231-57 Apportionment of joint refunds. - §231-57 Apportionment of joint refunds. In the case of a...
231-57.5 Notification of address and social security number of debtor parent. - §231-57.5 Notification of address and social security number of debtor...
231-58 Rules. - §231-58 Rules. All state agencies may adopt rules pursuant to...
231-59 Procedure additional. - §231-59 Procedure additional. The setoff procedure authorized by sections 231-53...
231-61 Tax liens; co-owners' rights. - §231-61 Tax liens; co-owners' rights. (a) If a cotenancy exists...
231-62 Tax liens; foreclosure; property. - §231-62 Tax liens; foreclosure; property. (a) Upon enforcement or foreclosure...
231-63 Tax liens; foreclosure without suit, notice. - §231-63 Tax liens; foreclosure without suit, notice. All real property...
231-64 Tax liens; registered land. - §231-64 Tax liens; registered land. If the land has been...
231-65 Tax liens; notice, form of. - §231-65 Tax liens; notice, form of. The notice of sale...
231-66 Tax liens; postponement of sale, etc. - §231-66 Tax liens; postponement of sale, etc. If at the...
231-67 Tax liens; tax deed; redemption. - §231-67 Tax liens; tax deed; redemption. The state tax collector...
231-68 Tax liens; costs. - §231-68 Tax liens; costs. The director of taxation by rule...
231-69 Tax deed as evidence. - §231-69 Tax deed as evidence. The tax deed referred to...
231-70 Disposition of surplus moneys. - §231-70 Disposition of surplus moneys. (a) The officer charged with...
231-81 Special enforcement section; created. - §231-81 Special enforcement section; created. [(a)] There is created within...
231-82 Special enforcement section; functions, powers, and duties. - §231-82 Special enforcement section; functions, powers, and duties. The special...
231-83 Investigators and personnel, appointment and power. - §231-83 Investigators and personnel, appointment and power. (a) The director...
231-84 Right to inspection of books, records, and premises; warrants and writs; levy and seizure. - §231-84 Right to inspection of books, records, and premises; warrants...
231-85 Identification of cash economy cases; retention of funds. - §231-85 Identification of cash economy cases; retention of funds. Notwithstanding...
231-86 Violent interference with a tax official. - §231-86 Violent interference with a tax official. Any person who...
231-91 Citations for violations; deposits. - §231-91 Citations for violations; deposits. (a) The special enforcement section...
231-92 Cash-based businesses; injunction. - §231-92 Cash-based businesses; injunction. The special enforcement section, with the...
231-93 Cash-based business; defined. - §231-93 Cash-based business; defined. For purposes of sections 231-91 to...
231-94 Failure to produce license upon demand. - §231-94 Failure to produce license upon demand. Every person required...
231-95 Failure to keep adequate books and records. - §231-95 Failure to keep adequate books and records. It shall...
231-96 Failure to record transaction. - §231-96 Failure to record transaction. (a) It shall be unlawful...
231-97 REPEALED. - §231-97 REPEALED. L 2011, c 102, §2.
231-98 Tax avoidance price fixing. - §231-98 Tax avoidance price fixing. It shall be unlawful for...
231-99 Possession of currency for tax avoidance purposes. - §231-99 Possession of currency for tax avoidance purposes. It shall...
231-100 Interference with a tax official. - §231-100 Interference with a tax official. It is unlawful for...