reglab/housing_qa huggingface dataset:
HI Rev Stat § 231-9.4 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-9.4 Credit or debit card remittances.

  §231-9.4 Credit or debit card remittances.  In addition to sections 237-31, 237D-6.5, and 251-5, as well as any other form of payment allowed under provisions of title 14 administered by the department, the director, by rules adopted pursuant to chapter 91, may permit the use of credit or debit cards for remittances made to the department. A service fee shall not be required by the department for the use of debit cards for remittances, but may be required by the department for the use of credit cards for remittances.  For purposes of this section:  "Credit card" shall have the same meaning as provided in section 478-1.  "Debit card" means any card, plate, or other single credit device issued with or without a fee to a cardholder to purchase goods or services or to obtain cash that is debited from the cardholder's checking or other bank account. [L 1997, c 179, §1]
HI Rev Stat § 231-9.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-9.5 Assessment of additional taxes of corporations or partnerships.

  §231-9.5 Assessment of additional taxes of corporations or partnerships. Additional taxes of a corporation or partnership shall be assessed to it under its corporate or firm name. [L 1989, c 14, §1(2)]
HI Rev Stat § 231-9.6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-9.6 Fiduciaries, liability.

  §231-9.6 Fiduciaries, liability. Every personal representative, trustee, guardian, or other fiduciary shall be answerable as such for the performance of all acts, matters, or things as are required to be done in respect to the assessment of the taxes for which the fiduciary is responsible in a fiduciary capacity. The fiduciary shall be liable for the payment of those taxes up to the amount of the available property held by the fiduciary, but shall not be personally liable. The fiduciary may retain so much property as may be necessary to pay the taxes due. The fiduciary may recover the amount of taxes paid from the beneficiary to whom the property shall have been distributed. [L 1989, c 14, §1(3)]
HI Rev Stat § 231-9.7 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|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 notices, etc. No assessment or act relating to the assessment or collection of taxes shall be illegal nor shall such assessment, levy, or collection be invalid on account of mere informality or mistakes in names, notices, etc. [L 1989, c 14, §1(6)]
HI Rev Stat § 231-9.8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-9.8 Tax bills.

  §231-9.8 Tax bills. Each state tax collector shall mail, postage prepaid, or deliver to all known persons assessed taxes in the state tax collector's district, tax bills demanding payment of taxes due from each of them, but no person shall be excused from the payment of any tax or delinquent penalties thereon by reason of failure on the person's part to receive such bill. The bill, if mailed, shall be addressed to the person concerned at the person's last known address or place of residence. [L 1989, c 14, §1(7)]
HI Rev Stat § 231-9.9 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-9.9 Filing and payment of taxes by electronic funds transfer.

  §231-9.9 Filing and payment of taxes by electronic funds transfer. (a) The director of taxation is authorized to require every person whose tax liability for any one taxable year exceeds $100,000 and who files a tax return for any tax, including consolidated filers, to remit taxes by one of the means of electronic funds transfer approved by the department; provided that for withholding taxes under section 235-62, electronic funds transfers shall apply to annual tax liabilities that exceed $40,000. Notwithstanding the tax liability thresholds in this subsection, the director of taxation is authorized to require any person who is required to electronically file a federal return or electronically remit any federal taxes to the federal government, to electronically file a state return and electronically remit any state taxes under title 14 to the department. The director is authorized to grant an exemption to the electronic filing and payment requirements for good cause.  (b) Any person who files a tax return for any tax and is not required by subsection (a) to remit taxes by means of electronic funds transfer may elect to remit taxes by one of the means of electronic funds transfer approved by the department with the approval of the director of taxation.  (c) If a person who is required under subsection (a) to file a return electronically or remit taxes by one of the means of electronic funds transfer approved by the department fails to file electronically or to remit the taxes using an approved method on or before the date prescribed therefor, unless it is shown that the failure is due to reasonable cause and not to neglect, there shall be added to the tax required to be so remitted a penalty of two per cent of the amount of the tax. The penalty under this subsection is in addition to any penalty set forth in section 231-39.  (d) No later than twenty days prior to the convening of each regular session, the department shall submit a report to the legislature containing:  (1) The number of taxpayers who were assessed the two per cent penalty pursuant to subsection (c);  (2) The amounts of each assessment; and  (3) The total amount of assessments collected for the previous year. [L 1995, c 121, §1; am L 1997, c 177, § §1, 3; am L 2001, c 44, §1; am L 2004, c 113, §2; am L 2009, c 196, §2]
HI Rev Stat § 231-10 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-10 Department; keep offices where.

  §231-10 Department; keep offices where. The department of taxation shall keep offices in the several districts, for the convenience of the public business. [L 1932 2d, c 40, §59; RL 1935, §1956; RL 1945, §5113; RL 1955, §115-14; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §231-10]
HI Rev Stat § 231-10.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|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 provide guidance on how the taxpayer may report such issues for post audit years. [L 2009, c 166, pt of §16]

  §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 provide guidance on how the taxpayer may report such issues for post audit years. [L 2009, c 166, pt of §16]
HI Rev Stat § 231-10.6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-10.6 Rules or administrative guidance.

  §231-10.6 Rules or administrative guidance. Rules, including temporary rules, providing examples and safe harbors shall be implemented to explain in clear and unambiguous terms the penalties and fines provided under any provision of title 14 that may be imposed against a return preparer or taxpayer for understatement of tax liabilities, promotion of abusive tax shelters, erroneous claims for refund or credit, or substantial understatements or misstatements of tax. Federal laws and administrative guidance may be used to interpret this section. Any such penalties or fines shall first be approved by the director before assessment. [L 2009, c 166, pt of §16]
HI Rev Stat § 231-10.7 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-10.7 Temporary rulemaking authority for regulation of tax matters.

  §231-10.7 Temporary rulemaking authority for regulation of tax matters. (a) Notwithstanding any other law in title 14, chapter 91, or chapter 201M to the contrary, the department is authorized to adopt any temporary rules as the department may deem proper as provided in this section. Temporary rules may include the adoption, amendment, or repeal of any rules concerning any matters which the department is authorized to regulate.  (b) Temporary rules shall take effect seven days after notice of the temporary rules is issued. Notice under this subsection shall require:  (1) Making the temporary rules available on the department's and the lieutenant governor's websites;  (2) Making copies of the temporary rules available to the public for inspection at the department's offices or copying if any required fee is paid; and  (3) Providing public notice of the substance of the temporary rules at least once statewide.  (c) Temporary rules shall be approved by the governor.  (d) Any temporary rules issued by the department shall also be issued as proposed administrative rules that shall be subject to the procedural requirements of chapter 91.  (e) Temporary rules shall expire eighteen months from the date the temporary rules take effect.  (f) Temporary rules shall conspicuously provide the following information at the beginning of the temporary rules' text:  (1) Notice stating the temporary nature of the rules;  (2) The expiration date of the temporary rules; and  (3) A statement advising that proposed administrative rules subject to chapter 91 are being simultaneously proposed for formal adoption.  (g) Temporary rules shall have the same force and effect as any other administrative rules. [L 2009, c 166, pt of §16]
HI Rev Stat § 231-10.8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-10.8 Tax clearance fees.

 §231-10.8 Tax clearance fees. The department may charge a fee of $20 for each tax clearance application submitted and $5 for each certified copy of a tax clearance. [L 2012, c 180, §2]
HI Rev Stat § 231-11 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-11 Police to aid assessing or collecting officers.

  §231-11 Police to aid assessing or collecting officers. The director of taxation or any assessing or collecting officer of the department of taxation, when resisted or impeded in the exercise of the director's or assessing or collecting officer's office, may require any police officer to aid the director or assessing or collecting officer in the discharge of the director's or assessing or collecting officer's duties, and if any police officer refuses to render aid, the police officer shall be deemed guilty of a misdemeanor. [L 1932 2d, c 40, §11; RL 1935, §1918; RL 1945, §5114; am L 1945, c 79, §6; RL 1955, §115-15; am L Sp 1959 2d, c 1, §16; HRS §231-11; am L 2017, c 12, §32]
HI Rev Stat § 231-12 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-12 REPEALED.

  §231-12 REPEALED. L 1995, c 92, §20.
HI Rev Stat § 231-13 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-13 Director; examination, investigation, and collection.

  §231-13 Director; examination, investigation, and collection. (a) The director of taxation shall be responsible for the collection and general administration of all delinquent taxes. Notwithstanding any other law to the contrary, the director, by contract, may select and retain bonded collection agencies, licensed attorneys, accountants, and auditors or other persons for the purpose of assessment, enforcement, or collection of taxes from persons subject to the provisions of title 14 administered by the department.  (b) At the option of the director, any contract entered into under this section may provide for compensation on:  (1) A fixed price basis;  (2) An hourly rate basis with or without a fixed cap; or  (3) A contingent fee arrangement to be specified in the contract; provided that this paragraph shall not apply to auditors and accountants.  All compensation shall be payable out of the taxes recovered for the State or from the debtor in accordance with the terms of, and up to the amount authorized by the contract, unless otherwise determined by the director. [L 1933, c 135, §2; RL 1935, §1966; am L 1937, c 241, §1; RL 1945, §5118; RL 1955, §115-18; am L Sp 1959 2d, c 1, §16; HRS §231-13; am L 1982, c 88, §2; gen ch 1985; am L 1990, c 34, §3; am L 1997, c 253, §1; am L 1999, c 68, §1; am L 2013, c 93, § §1, 4]
HI Rev Stat § 231-14 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-14 Attorney.

 §231-14 Attorney. The attorney general shall assign one of the attorney general's deputies as attorney and legal advisor and representative of the director of taxation. The attorney may proceed to enforce payment of any delinquent taxes by any means provided by law. Any legal proceeding may be instituted in the name of the director or the director's deputy, the collector of the district in which the delinquency exists, or in the name of the collector of delinquent taxes. [L 1933, c 135, §3; RL 1935, §1967; am L 1937, c 241, §2; RL 1945, §5119; RL 1955, §115-19; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §231-14; gen ch 1985]
HI Rev Stat § 231-15 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-15 Returns to be signed.

  §231-15 Returns to be signed. Every return statement, or other document required to be made for taxation purposes shall be signed in accordance with forms or regulations prescribed by the department of taxation. Where forms or regulations have not been prescribed, every such return, statement, or other document shall be signed by the person required to make the return, statement, or other document or by some duly authorized person in the person's behalf.  The department of taxation may require that, if any person or persons actually prepare or sign a return for another person, the person or persons so preparing or signing the return shall sign a statement showing such facts and such authority to sign such return as may be prescribed by the department, and the department may by regulation define the classes of persons to whom this provision shall apply.  Any other provision of law to the contrary notwithstanding, no oath shall be required upon any tax return. [L 1943, c 4, § §1, 2, 3; RL 1945, §5123; RL 1955, §115-21; am L Sp 1959 2d, c 1, §16; HRS §231-15; am L 1980, c 211, §1]
HI Rev Stat § 231-15.3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-15.3 Signature presumed authentic.

  §231-15.3 Signature presumed authentic. The fact that an individual's name is signed on a return, statement, or other document shall be prima facie evidence for all purposes that the return, statement, or other document was actually signed by the individual. [L 2009, c 166, pt of §16]
HI Rev Stat § 231-15.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-15.5 Disclosure by return preparers.

 §231-15.5 Disclosure by return preparers. (a) Any person who is engaged in the business of preparing, or providing services in connection with the preparation of, tax returns or any person who, for compensation, prepares any tax return for any other person and, without the written consent or request of the person for whom the return is prepared:  (1) Discloses any information furnished to the return preparer or person providing services for or in connection with the preparation of any return; or  (2) Uses the information for any purpose other than to prepare or assist in preparing any return, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000 or imprisoned not more than one year, or both.  (b) Except as otherwise provided, this section shall not apply to a disclosure of information if the disclosure is made pursuant to section 231-3 or an order of a court. [L 1973, c 106, §1; am L 1974, c 128, §1; am L 2017, c 12, §33]
HI Rev Stat § 231-15.6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|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 in the case of a partnership, by any one of the partners. [L 1989, c 14, §1(4); am L 1991, c 263, §6; am L 1994, c 16, §1; am L 1995, c 66, §6]

 §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 in the case of a partnership, by any one of the partners. [L 1989, c 14, §1(4); am L 1991, c 263, §6; am L 1994, c 16, §1; am L 1995, c 66, §6]
HI Rev Stat § 231-15.7 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-15.7 Returns by fiduciaries.

  §231-15.7 Returns by fiduciaries. The returns, statements, or answers required under chapters of the law under title 14 administered by the department shall be made, in the form and manner prescribed by the department, by the personal representative, trustee, guardian, or other fiduciary in such capacity. [L 1989, c 14, §1(5); am L 1991, c 263, §7; am L 1994, c 16, §2; am L 1995, c 66, §7; am L 2021, c 117, §3]
HI Rev Stat § 231-16 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-16 Copies of returns.

 §231-16 Copies of returns. Except as otherwise provided by law, copies of any tax return filed with the department of taxation shall be furnished to the taxpayer filing the return or to the taxpayer's representative who has written authorization to be provided such copies upon the payment of $1 per page and $1 for any certification thereof by the department. [L 1963, c 24, §1; Supp, §115-21.5; HRS §231-16; am L 1980, c 212, §1; gen ch 1985] Cross References  Modification of fees, see §92-28.
HI Rev Stat § 231-17 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-17 Notices, how given.

 §231-17 Notices, how given. Unless otherwise provided, every notice, the giving of which by the department of taxation is required or authorized, shall be deemed to have been given on the date when the notice was mailed, properly addressed to the addressee at the addressee's last known address or place of business. [L 1953, c 125, §2; RL 1955, §115-22; am L Sp 1959 2d, c 1, §16; HRS §231-17; gen ch 1985]
HI Rev Stat § 231-18 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-18 Tax and other officials permitted to inspect returns; reciprocal provisions.

 §231-18 Tax and other officials permitted to inspect returns; reciprocal provisions. Notwithstanding the provisions of any law making it unlawful for any person, officer, or employee of the State to make known information imparted by any tax return or permit any tax return to be seen or examined by any person, it shall be lawful to:  (1) Permit a duly accredited tax official of the United States, any state or territory, any county of this State, or the Multistate Tax Commission to inspect any tax return of any taxpayer;  (2) Furnish to an official, commission, or the authorized representative thereof an abstract of the return or supply the official, commission, or the authorized representative thereof with information concerning any item contained in the return or disclosed by the report of any investigation of the return or of the subject matter of the return for tax purposes only; or  (3) Provide tax return information to the auditor pursuant to section 23-5(a). The Multistate Tax Commission may make the information available to a duly accredited tax official of the United States, any state or territory, or the authorized representative thereof, for tax purposes only. [L 1937, c 109, §1; RL 1945, §5124; RL 1955, §115-23; HRS §231-18; am L 1974, c 139, §1; gen ch 1985; am L Sp 2005, c 9, §3; am L 2014, c 136, §3]
HI Rev Stat § 231-19 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-19 REPEALED.

 §231-19 REPEALED. L 1989, c 14, §20.
HI Rev Stat § 231-19.3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-19.3 Disclosure of letter rulings, et al.

  §231-19.3 Disclosure of letter rulings, et al. Notwithstanding any law to the contrary, any and all advice given or communications made by the department, including but not limited to letter rulings and determination letters, containing tax advice, shall be disclosed to the public under standards and procedures under section 6110 of the federal Internal Revenue Code of 1986, as amended, the regulations thereunder, and federal court interpretations. [L 2009, c 166, pt of §16]
HI Rev Stat § 231-20 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-20 Evidence, tax records as.

 §231-20 Evidence, tax records as. In respect of every tax the administration of which is within the scope of the department of taxation's duties and except as otherwise specifically provided in the law imposing the tax, the notices of assessments, records of assessments, and lists or other records of payments and amounts unpaid, prepared by or under the authority of the department, or copies thereof, shall be prima facie proof of the assessment of the property or person assessed, the amount due and unpaid, and the delinquency in payment, and that all requirements of law in relation thereto have been complied with. [L 1932 2d, c 40, §4; RL 1935, §1911; RL 1945, §5127; am L 1953, c 125, §3; RL 1955, §115-25; am L Sp 1959 2d, c 1, §16; HRS §231-20]
HI Rev Stat § 231-21 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-21 Due date on Saturday, Sunday, or holiday.

 §231-21 Due date on Saturday, Sunday, or holiday. When the due date for any remittance or document required by any law imposing a tax falls on a Saturday, Sunday, or legal holiday, the remittance or document shall not be due until the next succeeding day which is not a Saturday, Sunday, or legal holiday. [L 1965, c 133, §1; Supp, §115-25.5; HRS §231-21]
HI Rev Stat § 231-21.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-21.5 Effect of civil union.

  §231-21.5 Effect of civil union. All provisions of the Internal Revenue Code referred to in this chapter that apply to a husband and wife, spouses, or person in a legal marital relationship shall be deemed to apply in this chapter to partners in a civil union with the same force and effect as if they were "husband and wife", "spouses", or other terms that describe persons in a legal marital relationship. [L 2011, c 1, §3] Attorney General Opinions  Civil union partners have all the same rights, benefits, protections, and responsibilities under the law as married couples who are of the opposite gender; civil union partners have the same tax filing status options as married couples who are of the opposite gender for Hawaii income tax purposes for taxable years beginning after December 31, 2011. Att. Gen. Op. 11-2.
HI Rev Stat § 231-22 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-22 REPEALED.

  §231-22 REPEALED. L 1989, c 14, §21.