reglab/housing_qa huggingface dataset:
HI Rev Stat § 231-82 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-82 Special enforcement section; functions, powers, and duties.

  §231-82 Special enforcement section; functions, powers, and duties. The special enforcement section shall have the following functions, powers, and duties:  (1) Investigate reported or suspected violations of tax laws for civil enforcement purposes, including through covert means, with a stated priority of investigating cash-based businesses as defined in section 231-93;  (2) Enforce the tax laws by issuing, enforcing, or executing citations, fines, infractions, assessments, liens, levies, writs, warrants, injunctions, or other process;  (3) Serve as fraud referral specialists to assist in the development and review of fraud cases for appropriate disposition of potentially fraudulent activities, including referral to criminal investigators and assessment of civil fraud penalties; provided that personnel assigned to the special enforcement section may not participate in any criminal investigation;  (4) Organize and hold public informational meetings on issues of tax laws, including compliance deficiencies in segments of the economy, and undertake any other activities to encourage taxpayers, practitioners, or others to maintain responsibility and compliance with their tax obligations;  (5) Coordinate with other sections or divisions within the department of taxation, other departments or branches of the state government, any branches of the county government, or the federal government on matters relating to civil enforcement of the tax laws, including joint investigations, information-sharing arrangements, or concurrent collection efforts; provided that personnel assigned to the special enforcement section may not participate in any criminal investigation;  (6) Compile information received by third parties, including taxpayers, competitors, government agencies, confidential sources, or public sources and delegate this information within the department for proper handling. Proper handling may include referral internally to other civil or criminal enforcement sections;  (7) Conduct investigations, research, and studies of matters relevant to the complex or sensitive civil enforcement of the tax laws; and  (8) Perform such other acts as may be incidental to the exercise of the functions, powers, and duties set forth in this section or as otherwise directed by the director of taxation. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
HI Rev Stat § 231-83 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-83 Investigators and personnel, appointment and power.

  §231-83 Investigators and personnel, appointment and power. (a) The director of taxation may appoint, commission, or detail to the special enforcement section one or more persons as investigators, investigator assistants, and other support staff as the exigencies of the public service may require. Investigators may be legal or accounting professionals; provided that their primary duty is to conduct investigations pursuant to the authorities of the special enforcement section and they shall not conduct or participate in criminal investigations of the tax laws or render legal advice. Investigators may serve process and apply for and execute search warrants or writs of entry pursuant to section 231-84 but shall not otherwise have the powers of a police officer or deputy sheriff.  (b) Notwithstanding any other law to the contrary relating to employment, bargaining, labor, or compensation rights or duties, any person appointed, commissioned, or detailed to the special enforcement section:  (1) May be an employee of the department in any capacity, including exempt from or subject to chapters 76 and 89 as an employee of the department;  (2) Shall be exempt from chapters 76 and 89 for purposes of their appointment, commission, or detail capacity as investigator, whether full-time, part-time, or temporary;  (3) May be appointed, commissioned, or detailed in any capacity, and whose appointment, commission, or detail may be dismissed at the pleasure of the director of taxation;  (4) If appointed, commissioned, or detailed on a temporary basis, shall have the right to return to the person's same position or to a related position in the same class or division within the department when the person's appointment expires. The return rights provided under this section shall apply to persons exempt from or subject to chapters 76 and 89; and  (5) May be paid overtime as prescribed by an applicable collective bargaining agreement or existing policy for excluded employees. The compensation rights under this section shall apply to persons exempt from or subject to chapters 76 and 89. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
HI Rev Stat § 231-85 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-85 Identification of cash economy cases; retention of funds.

  §231-85 Identification of cash economy cases; retention of funds. Notwithstanding any law to the contrary, each fiscal year, the special enforcement section may identify any taxpayer, assessment, investigation, or collection matter as a matter of the special enforcement section. All revenues collected from special enforcement section matters shall be deposited into the tax administration special fund. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
HI Rev Stat § 231-86 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-86 Violent interference with a tax official.

  §231-86 Violent interference with a tax official. Any person who interferes, hinders, obstructs, prevents, or impedes any investigator or employee of the department with violence or threat of violence, shall be guilty of a class C felony and, upon conviction, shall be subject to one or any combination of the following:  (1) A fine of not more than $4,000;  (2) Imprisonment for not more than three years; or  (3) Probation; provided that a corporation shall be fined not less than $10,000.  This section shall be construed in accordance with regulations and judicial interpretations given to similar provisions of the Internal Revenue Code. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
HI Rev Stat § 231-91 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-91 Citations for violations; deposits.

  §231-91 Citations for violations; deposits. (a) The special enforcement section may issue cease and desist citations to any person if the special enforcement section has cause to believe the person has violated, is violating, or is about to violate any provision of title 14 or administrative rule adopted thereunder. A cease and desist citation may include a monetary fine for any unlawful act.  (b) The department may recommend legislation defining the circumstances and the civil monetary fines citable for unlawful actions under title 14.  (c) Any fine assessed under this section shall be a matter of the special enforcement section under section 231-85 and shall be retained and deposited into the tax administration special fund.  (d) Any fine assessed shall be due and payable thirty days after issuance, subject to appeal rights provided under subsection (e); provided that if payment of the fine is determined to be in jeopardy, such fine shall be payable immediately and shall be immediately collected. A finding of jeopardy shall be made in writing, setting forth the specific reasons for the finding. The finding of jeopardy shall be subject to immediate appeal under subsection (e), and at the taxpayer's request the appeal shall be expedited and heard as soon as reasonably practicable. Any amount of fine collected under jeopardy shall only be returned upon a finding by the director of taxation or the circuit court that there was no violation of title 14 pursuant to appeal rights provided under subsection (e).  (e) Cease and desist citations may be appealed to the director of taxation or the director's designee, and the determination of the director may be appealed to the circuit court, pursuant to chapter 91. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
HI Rev Stat § 231-92 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-92 Cash-based businesses; injunction.

  §231-92 Cash-based businesses; injunction. The special enforcement section, with the director of taxation's approval, may bring civil actions in the circuit court where the cash-based business is located to enjoin any unlawful act under title 14, including any administrative rule adopted thereunder, by a cash-based business. To the extent provided by statute, the special enforcement section may include in any action an assessment of a monetary fine. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
HI Rev Stat § 231-93 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-93 Cash-based business; defined.

  §231-93 Cash-based business; defined. For purposes of sections 231-91 to 231-100, "cash-based business" means any person who operates a business, including for-profit or not-for-profit, where transactions in goods or services are exchanged substantially for cash and where the business is found, based upon reasonable cause including observation or evidence, to have met one of the following factors:  (1) Is found to have substantially underreported or misrepresented the proper amount of tax liability on any return or other submission to the department. For purposes of this paragraph, an amount has been substantially underreported if the amount properly includible on the return or submission is in excess of twenty-five per cent of the amount stated on the return or submission;  (2) Is required to be licensed, registered, or permitted under title 14 and is in fact not so licensed, registered, or permitted;  (3) Has a past pattern of noncompliance of obligations under title 14;  (4) Does not have a fixed and permanent principal place of business;  (5) Has not obtained any required tax clearance;  (6) Has failed to maintain adequate books and records, or those records required to be maintained by law or administrative rule;  (7) Does not accept checks or electronic payment devices for business transactions; provided that a business may establish reasonable criteria for accepting personal checks;  (8) Offers price differentials or otherwise deviates from usual business practices when the business transaction substantially involves payment of cash, except where there is a bona fide business reason for a price differential, such as the avoidance of merchant fees imposed by credit card companies; or  (9) Any other factor relevant to describing a cash-based business capable of noncompliance as determined by the director of taxation and issued pursuant to a tax information release; provided that a business shall not be deemed to have met any of these factors while a genuine dispute as to that factor is pending in a contested case before any administrative agency or in any court. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
HI Rev Stat § 231-94 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-94 Failure to produce license upon demand.

  §231-94 Failure to produce license upon demand. Every person required to be licensed or permitted under title 14, whether or not so licensed or permitted, shall be required to produce the license or permit upon demand by the special enforcement section. Failure to produce the license or permit upon demand shall be unlawful. Any person who violates this section shall be subject to a fine not to exceed $500; provided that if the person is a cash-based business, the fine shall not exceed $1,000. It shall be an absolute defense to this section if the person produces a license or permit number on file with the department and the department confirms that the person associated with the number is true and accurate. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
HI Rev Stat § 231-95 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-95 Failure to keep adequate books and records.

  §231-95 Failure to keep adequate books and records. It shall be unlawful for any person required under title 14 to keep books or records to fail to produce the books or records upon demand by the special enforcement section, or as soon thereafter as is reasonable under the circumstances. Any person who violates this section shall be subject to a fine not to exceed $1,000; provided that if the person is a cash-based business, the fine shall not exceed $2,000. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
HI Rev Stat § 231-96 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-96 Failure to record transaction.

  §231-96 Failure to record transaction. (a) It shall be unlawful for any person doing business under chapter 237, other than casual sales, to conduct any transaction in cash and fail to:  (1) Offer a receipt or other record of the transaction; and  (2) Maintain a contemporaneously generated record of all business transactions conducted each day, whether handwritten or generated by a manually operated or electronic cash register. Each day a person is in violation of this section shall be treated as a separate violation.  (b) Except as provided in subsection (c), any person who violates this section shall be subject to a fine not to exceed $1,000; provided that if the person is a cash-based business, the fine shall not exceed $2,000.  (c) If the person, including a cash-based business, is otherwise in compliance with title 14 at the time of violation of this section, the fine for a violation of this section shall be commensurate with the violation, as determined by the department in accordance with rules adopted pursuant to chapter 91. [L 2009, c 134, pt of §2, §13(3); am L 2011, c 102, §1; am L 2013, c 58, §1 and c 162, §1]
HI Rev Stat § 231-97 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-97 REPEALED.

  §231-97 REPEALED. L 2011, c 102, §2.
HI Rev Stat § 231-98 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-98 Tax avoidance price fixing.

  §231-98 Tax avoidance price fixing. It shall be unlawful for any person to sell, offer to sell, or otherwise convey more than one price for any business to be transacted when the lower price is offered if the transaction is paid for in cash. It shall not be an offense under this section if a business charges a higher price for legitimate business purposes, such as for the purpose of recovering any charges assessed the business, including for facilitating electronic payment. Any person who violates this section shall be subject to a fine not to exceed $2,000; provided that if the person is a cash-based business, the fine shall not exceed $3,000. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
HI Rev Stat § 231-99 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-99 Possession of currency for tax avoidance purposes.

  §231-99 Possession of currency for tax avoidance purposes.  It shall be unlawful for any person engaged in business in this State to possess currency in the form of coin or note, where the possession is for tax avoidance purposes. It shall be the department's burden to establish that currency is possessed for tax avoidance purposes; provided that circumstantial evidence may be used by the department in any proceeding. Any person who violates this section shall be subject to a fine not to exceed $2,000; provided that if the person is a cash-based business, the fine shall not exceed $3,000. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
HI Rev Stat § 231-100 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-100 Interference with a tax official.

  §231-100 Interference with a tax official. It is unlawful for any person to intentionally interfere with, hinder, obstruct, prevent, or impede any investigator, auditor, collector, or other employee of the department from obtaining license information, books, records, articles, or items of business transacted, or other information or property rightfully entitled the department. Any person who violates this section shall be subject to a fine of not more than $2,000. It shall be an absolute defense to the fine under this section that the person acted with good cause. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
HI Rev Stat § 232-1 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-1 Appeals by persons under contractual obligations.

  §232-1 Appeals by persons under contractual obligations. Whenever any person is under a contractual obligation to pay a tax assessed against another, the person shall have the same rights of appeal to the taxation board of review, the tax appeal court, and the intermediate appellate court, subject to chapter 602, in the person's own name, as if the tax were assessed against the person. The person against whom the tax is assessed shall also have a right to appear and be heard on any such application or appeal. [L 1932 2d, c 40, §55; RL 1935, §1936; RL 1945, §5201; RL 1955, §116-1; HRS §232-1; gen ch 1985; am L 2004, c 202, §18; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2021, c 118, §2] Case Notes  When lessee may properly appeal. 33 H. 214 (1934).  A party with a secondary contractual obligation to pay the tax assessed against another has a right under this section to challenge that assessment to the tax appeal court. 85 H. 36, 936 P.2d 672 (1997).  A person under a contractual obligation to pay property taxes need not pay the taxes in order to perfect an appeal of the tax assessment. 85 H. 36, 936 P.2d 672 (1997).
HI Rev Stat § 232-2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-2 Assessment in accordance with return no cause of grievance.

 §232-2 Assessment in accordance with return no cause of grievance. No taxpayer shall be deemed aggrieved by an assessment to the extent that it is in accordance with the taxpayer's return. [L 1939, c 208, pt of §5; RL 1945, pt of §5211; RL 1955, §116-2; HRS §232-2; gen ch 1985] Cross References  Not applicable to monthly returns, see §237-30. Case Notes  Inapplicable where director of taxation changes assessment classification to one taxed at higher rate. 63 H. 579, 633 P.2d 535 (1981).
HI Rev Stat § 232-3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-3 Grounds of appeal, real property taxes.

  §232-3 Grounds of appeal, real property taxes. In the case of a real property tax appeal, no taxpayer or county shall be deemed aggrieved by an assessment, nor shall an assessment be lowered or an exemption allowed, unless there is shown:  (1) Assessment of the property exceeds by more than twenty per cent the ratio of assessment to market value used by the director of taxation as the real property tax base;  (2) Lack of uniformity or inequality, brought about by illegality of the methods used or error in the application of the methods to the property involved;  (3) Denial of an exemption to which the taxpayer is entitled and for which the taxpayer has qualified; or  (4) Illegality, on any ground arising under the Constitution or laws of the United States or the laws of the State (in addition to the ground of illegality of the methods used, mentioned in paragraph (2)). [L Sp 1957, c 1, §13(a); am L 1963, c 92, §2; Supp, §116-2.1; HRS §232-3; am L 1973, c 115, §1; gen ch 1985; am L 2017, c 12, §37] Law Journals and Reviews  Real Property Tax Litigation in Hawaii. III HBJ, no. 13, at 57 (1999). Case Notes  Method of valuation of cane lands inappropriate and illegal. 47 H. 41, 384 P.2d 287 (1963).  "Assessment" means the percentage of fair market value, and unless this valuation exceeds the full market value there can be no reduction. 53 H. 45, 487 P.2d 1070 (1971).  Merely showing discrepancies in assessment of different parcels of land is not sufficient to prove denial of equal protection. 53 H. 45, 487 P.2d 1070 (1971).  Without appellant providing evidence of fair market value of the fee simple interest in the land, an appeal showing method used in determining assessment was wrong cannot be sustained. 60 H. 487, 591 P.2d 607 (1979).
HI Rev Stat § 232-4 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-4 Second appeal.

 §232-4 Second appeal. In every case in which a taxpayer appeals a real property tax assessment to a tax appeal court and there is pending an appeal of the assessment, the taxpayer shall not be required to file a notice of the second appeal; provided the first appeal has not been decided prior to April 9 preceding the tax year of the second appeal; and provided further the assessor gives notice that the tax assessment has not been changed from the assessment which is the subject of the appeal. [L 1965, c 201, §1; Supp, §116-2.2; am L 1967, c 255, § §17, 40, 46; HRS §232-4; am L 1969, c 170, §26; am L 1975, c 157, §31; am L 1989, c 14, §5] Case Notes  Taxpayers were not entitled to automatic appeals under plain language of section. 73 H. 63, 828 P.2d 263 (1992).
HI Rev Stat § 232-5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|232. Tax Appeals|232-5 Small claims.

 §232-5 Small claims. (a) The tax appeal court shall establish by rule a small claims procedure that, to the greatest extent practicable, shall be informal; provided that:  (1) No pretrial discovery shall be allowed without the prior written approval of the court; and  (2) Costs and fees awarded to the prevailing party shall be limited to fees paid directly to the court in the course of conducting the tax appeal at issue.  (b) Any protesting taxpayer who would incur a total tax liability, not including penalties and interest, of less than $1,000, by reason of the protested assessment or payment in question, may elect to employ the procedure established by this section upon:  (1) Payment per taxpayer of a nonrefundable filing fee set pursuant to rules adopted by the supreme court, which shall not exceed $25; and  (2) Filing with the tax appeal court a written statement of the facts in the case, together with a waiver of the right to further appeal. The tax appeal court shall cause a notice of the appeal and a copy of the statement to be served on the director of taxation and in the case of an appeal from a decision involving a county as a party, the real property assessment division of the county involved. [L 1967, c 231, §6; HRS §232-5; am L 1997, c 152, §1; am L 2004, c 202, §19; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2011, c 167, §1] Cross References  Payments under protest, see §40-35. Rules of Court  Small claims procedure, see Rules of the Tax Appeal Court, part II.