reglab/housing_qa huggingface dataset:
HI Rev Stat § 231-1.6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-1.6 Personnel security program; criminal history record checks.

 §231-1.6 Personnel security program; criminal history record checks. (a) The department shall establish a personnel security program that ensures a background investigation is completed at the appropriate level designated by the federal government for any person, including any authorized contractor, to have access to federal tax information. This program shall include criminal history record checks in accordance with section 846-2.7. Information obtained pursuant to this subsection shall be used exclusively by the department for the purpose of determining whether the person is suitable for accessing federal tax information in accordance with applicable federal laws.  (b) The department may terminate or deny employment to any employee or applicant, or terminate or refuse to secure the services of any contractor, if the department finds by reason of the background investigation conducted under subsection (a) that the employee or applicant, or employee or agent of the contractor, poses a risk to the security of federal tax information. Termination or denial of employment, or termination or refusal to secure the services of any contractor, under this subsection shall only occur after appropriate notification to the employee, applicant, or employee or agent of the contractor, of the findings of the background investigation, and after the employee, applicant, or employee or agent of the contractor is given an opportunity to meet and rebut the findings. Nothing in this subsection shall abrogate any applicable appeal rights under chapters 76 and 89, or administrative rules of the department.  (c) The department shall be exempt from section 831-3.1 and need not conduct investigations, notifications, or hearings under this section in accordance with chapter 91. [L 2017, c 132, §2]
HI Rev Stat § 231-2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-2 Taxation districts.

 §231-2 Taxation districts. For the purpose of taxation, the State is divided into the following four districts:  (1) The city and county of Honolulu, to be called the first district;  (2) The counties of Maui and Kalawao, to be called the second district;  (3) The county of Hawaii, to be called the third district; and  (4) The county of Kauai, to be called the fourth district. [L 1932 2d, c 40, §2; RL 1935, §1901; RL 1945, §5102; RL 1955, §115-2; am L 1967, c 37, §1; HRS §231-2; am L 2017, c 12, §31] Cross References  Districts, generally, see chapter 4. Case Notes  Cited: 34 H. 515, 530 (1938).
HI Rev Stat § 231-3.1 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-3.1 Consideration paid not indicative of fair market value.

  §231-3.1 Consideration paid not indicative of fair market value. Where sales are made by a taxpayer, taxable under title 14, to other affiliated companies or persons, or under other circumstances where the relation between the taxpayer and the buyer is such that the consideration paid, if any, is not indicative of the fair market value, the taxpayer shall pay the taxes imposed under title 14, measured by the fair market value, corresponding as nearly as possible to the gross proceeds of sales of like quality and character by other persons, where no common interest exists between the buyer and seller but the circumstances and conditions are otherwise similar. If no such comparable sales exist between nonaffiliated buyers and sellers, the department may prescribe equitable and uniform rules for ascertaining the fair market value of the sale.  As used in this section, "affiliated companies or persons" means two or more organizations, trades, or businesses (whether or not incorporated, organized in the United States, or affiliated) owned or controlled directly or indirectly by the same interests, including companies or persons described in section 237-23.5. [L 2002, c 153, §2]
HI Rev Stat § 231-3.2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-3.2 REPEALED.

  §231-3.2 REPEALED. L 2007, c 9, §21.
HI Rev Stat § 231-3.3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|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 reviews of exemptions, exclusions, credits, and deductions. (a) Notwithstanding any other law to the contrary, the department shall provide to the auditor any tax records and other information maintained by the department that are requested by the auditor for the reviews of:  (1) Exemptions, exclusions, and credits under the general excise and use taxes, public service company tax, and insurance premium tax, as provided by chapter 23, part VI; and  (2) Credits, exclusions, and deductions under the income tax and financial institutions tax, as provided by chapter 23, part VII. Any information provided to the auditor under this section marked confidential by the department shall be kept confidential by the auditor, except as provided in subsection (b).  (b) Notwithstanding any other law to the contrary, the auditor may include in a report of a review that is submitted to the legislature data that:  (1) The auditor deems necessary and relevant for the purpose of legislative review, including information received from the department of taxation pursuant to subsection (a); and  (2) Does not explicitly identify any specific taxpayer or beneficiary of a tax exemption, exclusion, credit, or deduction; provided that any information marked confidential by the department shall be kept confidential by the legislature. [L 2017, c 177, §2]
HI Rev Stat § 231-3.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|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 be suspended for the period during which the director of taxation is prohibited from making an assessment of taxes by reason of title 11 (with respect to bankruptcy) of the United States Code and for sixty days after the prohibition is lifted. [L 1991, c 19, §1; am L 1994, c 20, §1; am L 1995, c 66, §3]

 §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 be suspended for the period during which the director of taxation is prohibited from making an assessment of taxes by reason of title 11 (with respect to bankruptcy) of the United States Code and for sixty days after the prohibition is lifted. [L 1991, c 19, §1; am L 1994, c 20, §1; am L 1995, c 66, §3]
HI Rev Stat § 231-4 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-4 Assessing officers eligible to appointment as collecting officers and vice versa.

 §231-4 Assessing officers eligible to appointment as collecting officers and vice versa. Appointees to offices or positions in the department of taxation for the assessing of taxes shall be eligible for appointment to offices or positions in the department for the collection of taxes, and vice versa. [L 1932 2d, c 40, §6; RL 1935, §1904; RL 1945, §5106; am L 1951, c 264, §2; RL 1955, §115-6; am L Sp 1959 2d, c 1, §16; HRS §231-4; am L 1989, c 14, §4(3)]
HI Rev Stat § 231-4.3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-4.3 Investigators; appointment and powers.

  §231-4.3 Investigators; appointment and powers. The director may appoint and commission one or more investigators as the exigencies of the public service may require. Persons appointed and commissioned under this section shall have and may exercise all of the powers and authority and the benefits and privileges of a police officer or of a deputy sheriff, including the power to arrest; provided that such powers shall remain in force and effect only while in actual performance of their duties. These investigators shall consist of personnel whose primary duty is to conduct investigations as directed by the director. Persons appointed and commissioned under this section shall be exempt from chapter 76. [L 2003, c 136, §2]
HI Rev Stat § 231-4.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-4.5 Administrative rules officer; specialists; appointment and duties.

  §231-4.5 Administrative rules officer; specialists; appointment and duties. The director of taxation may appoint an administrative rules officer, and administrative rules specialists as necessary to assist the administrative rules officer. The administrative rules officer shall direct the adoption of rules related to taxes administered by the department, assist with the issuance of tax memoranda and tax information releases, and perform other duties as directed by the director. The administrative rules officer and the administrative rules specialists shall be exempt from chapter 76 and may be legal or accounting professionals; provided that no individual appointed under this section shall render legal services reserved to the attorney general under chapter 28. [L 1990, c 102, §1; am L 2000, c 253, §150]
HI Rev Stat § 231-5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-5 Deceased officers, duties of personal representatives, etc.

 §231-5 Deceased officers, duties of personal representatives, etc. The personal representatives of any deceased officer of the department of taxation, and all other persons into whose hands any tax lists, or records, papers, documents, or books, or taxes, may come, shall deliver the same to the department, and any refusal or wilful failure so to do shall constitute a misdemeanor. [L 1932 2d, c 40, §9; RL 1935, §1909; RL 1945, §5109; RL 1955, §115-9; am L Sp 1959 2d, c 1, §16; HRS §231-5; am L 1976, c 200, pt of §1]
HI Rev Stat § 231-6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-6 Oath, power to administer.

 §231-6 Oath, power to administer. The department of taxation may administer all oaths or affirmations required to be taken or be administered under chapters of the law under title 14 administered by the department, with respect to any matters coming within the scope of the duties of the department. [L 1932 2d, c 40, §10; RL 1935, §1916; RL 1945, §5110; RL 1955, §115-10; am L Sp 1959 2d, c 1, §16; HRS §231-6; am L 1983, c 217, §4; am L 1985, c 16, §3; am L 1986, c 340, §3; am L 1991, c 263, §4; am L 1995, c 66, §4]
HI Rev Stat § 231-7.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-7.5 Expedited appeals and dispute resolution program.

  §231-7.5 Expedited appeals and dispute resolution program. (a) The department shall be authorized to implement an administrative appeals and dispute resolution program that shall expeditiously resolve all tax, penalty, interest, fine, assessment, and other such disputes between the department and the taxpayer or return preparer. The director or the director's designee, who shall report directly and be answerable solely to the director, shall serve as an independent appeals officer and shall be authorized to compromise, settle, or otherwise resolve any dispute on any basis, including hazards and costs of litigation, considering equally the position of the taxpayer and the department on an impartial basis. The independent appeals officer shall not be influenced by any department tax compliance initiatives and policies, or loss of revenue to the State. Decisions of the independent appeals officer shall be in writing stating the facts, analysis, and conclusions in support, which shall be provided to the taxpayer and return preparer. Persons who currently serve or have served in the previous five years as an auditor, audit supervisor or manager, collector, collection supervisor or manager, district manager or supervisor, or tax compliance administrator, shall not be eligible to be the director's designee.  (b) Notwithstanding any other law to the contrary, including tax appeal procedures set forth under chapter 232, a taxpayer shall be eligible to petition the department once for participation in the administrative appeals and dispute resolution program after issuance of a notice of proposed assessment; provided that if a taxpayer has filed a tax appeal with the tax appeal court or other court, the taxpayer shall first be required to obtain the approval of the director and permission from the respective court prior to petitioning the department for participation. The director shall have the right to deny a petition for cause.  (c) The department shall adopt procedures to carry out the purposes of this section, including procedures relating to ex parte communications between the director or the director's designee and other department personnel to ensure that such communications do not compromise or appear to compromise the independence of the administrative appeals and dispute resolution program.  (d) The director of taxation may appoint an administrative appeals officer as necessary to administer this section, and perform other duties as directed by the director. The administrative appeals officer shall be exempt from chapter 76 and may be a legal or accounting professional; provided that no individual appointed under this section shall render legal services reserved to the attorney general under chapter 28. [L 2009, c 166, §15; am L 2012, c 189, §4]
HI Rev Stat § 231-8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-8 Timely mailing treated as timely filing and paying.

 §231-8 Timely mailing treated as timely filing and paying. (a) Any report, claim, tax return, statement, or other document required or authorized to be filed with or any payment made to the State which is:  (1) Transmitted through the United States mail, shall be deemed filed and received by the State on the date shown by the post office cancellation mark stamped upon the envelope or other appropriate wrapper containing it;  (2) Mailed but not received by the State or where received and the cancellation mark is illegible, erroneous, or omitted, shall be deemed filed and received on the date it was mailed if the sender establishes by competent evidence that the report, claim, tax return, statement, remittance, or other document was deposited in the United States mail on or before the date due for filing; and in cases of the nonreceipt of a report, tax return, statement, remittance, or other document required by law to be filed, the sender files with the State a duplicate within thirty days after written notification is given to the sender by the State of its nonreceipt of the report, tax return, statement, remittance, or other document.  (b) If any report, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States Post Office of the registration, certification, or certificate shall be considered competent evidence that the report, claim, tax return, statement, remittance, or other document was delivered to the state officer or state agency to which addressed, and the date of registration, certification, or certificate shall be deemed the postmarked date.  (c) Any reference in this section to the United States mail shall be treated as including a reference to a designated delivery service, and any reference to a postmark by the United States Postal Service shall be treated as including a reference to any date recorded or marked by the designated delivery service.  [(d)] As used in this section, "designated delivery service" means any delivery service designated for purposes of section 7502 of the federal Internal Revenue Code. [L 1967, c 271, §1; HRS §231-8; am L 1997, c 297, §1]
HI Rev Stat § 231-8.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-8.5 Electronic filing of tax returns.

  §231-8.5 Electronic filing of tax returns.  (a) The department may allow filing by electronic, telephonic, or optical means of any tax return, application, report, or other document required under the provisions of title 14 administered by the department.  (b) If the requirements of subsection (c) are satisfied, the department may require electronic filing of any tax return, application, report, or other document required under the provisions of title 14 administered by the department for the following taxpayers:  (1) For withholding tax filings required under chapter 235, only employers whose total tax liability under sections 235-61 and 235-62 for the calendar or fiscal year exceeds $40,000;  (2) For income tax filings required under chapter 235, only taxpayers who are subject to tax under section 235-71, 235-71.5, or 235-72;  (3) For general excise tax filings required under chapter 237, only taxpayers whose total tax liability under chapter 237 for the calendar or fiscal year exceeds $4,000;  (4) For transient accommodations tax filings required under chapter 237D, only operators and plan managers whose total tax liability under chapter 237D for the calendar or fiscal year exceeds $4,000; and  (5) For filings required under the following chapters, all taxpayers subject to tax under those chapters:  (A) 236E;  (B) 239;  (C) 241;  (D) 243;  (E) 244D;  (F) 245; and  (G) 251.  (c) As a prerequisite to requiring electronic filing under subsection (b), the department shall provide:  (1) An electronic filing option to the taxpayer; and  (2) No less than ninety days prior written notice to the general public of the department's intention to require electronic filing.  (d) The date of filing shall be the date the tax return, application, report, or other document is transmitted to the department in a form and manner prescribed by departmental rules adopted pursuant to chapter 91. The department may determine alternative methods for the signing, subscribing, or verifying of a tax return, application, report, or other document that shall have the same validity and consequences as the actual signing by the taxpayer. A filing under this section shall be treated in the same manner as a filing subject to the penalties under section 231-39.  (e) If a person who is required by the department under subsection (b) to electronically file any tax return fails to file using an approved method, unless it is shown that the failure is due to reasonable cause and not to neglect, the person shall be liable for a penalty of two per cent of the amount of the tax required to be shown on the return. [L 1997, c 176, §1; am L 2018, c 66, §2]
HI Rev Stat § 231-8.6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-8.6 REPEALED.

 §231-8.6 REPEALED. L 2007, c 9, §22.
HI Rev Stat § 231-9 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-9 Tax collection; general duties, powers of director; dollar rounding.

 §231-9 Tax collection; general duties, powers of director; dollar rounding. (a) The director of taxation shall collect all taxes according to the assessments. The director of taxation shall duly and accurately account to the director of finance for the collection and the amount of taxes according to such assessments and shall be liable and responsible for the full amount of the taxes assessed, unless the director of taxation shall under oath account for the noncollection of the same to the full satisfaction of the director of finance, or shall be released from accountability as provided in section 231-32. The director of taxation shall, from time to time, pay over to the director of finance all taxes collected, at such times as the director of finance shall direct. The county attorney of each county shall, under the supervision and direction of the attorney general, assist the director of taxation in the collection of all taxes.  (b) The director of taxation may require the rounding of tax return items (upward and downward) to the nearest whole dollar amount; provided that amounts of 50 cents shall be rounded upward. [L 1932 2d, c 40, §60; RL 1935, §1955; RL 1945, §5112; RL 1955, §115-13; am L Sp 1959 2d, c 1, § §14, 16; am L 1963, c 114, §1; HRS §231-9; gen ch 1985; am L 1996, c 133, §1]
HI Rev Stat § 231-9.2 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-9.2 Offers in compromise.

  §231-9.2 Offers in compromise. (a) Requests for compromises authorized under section 231-3 shall be submitted to the department and accompanied by the following:  (1) In the case of a lump-sum offer in compromise, twenty per cent of the amount of the offer; or  (2) In the case of a periodic payment offer in compromise, payment in the amount of the first proposed installment. Any failure to make an installment other than the first installment due under the offer in compromise, during the period the offer is being evaluated by the department, may be treated by the department as a withdrawal of the offer in compromise.  (b) Where an offer in compromise is not accepted by the department for any reason, payments made under subsection (a) shall be applied to the tax first assessed or other amounts imposed under title 14.  (c) The department may waive the payment requirements under subsection (a) for individual taxpayers who meet the low-income certification guidelines published by the Internal Revenue Service for the period in which the request for compromise has been submitted.  (d) The director of taxation shall prepare any forms that may be necessary to meet the requirements of this section. In addition to any other administrative requirements, the director of taxation may also require the taxpayer to furnish reasonable information to ascertain the validity of the request for payment waiver made under subsection (c).  (e) The department may adopt rules pursuant to chapter 91 necessary to effectuate the purposes of this section.  (f) As used in this section:  "Lump-sum offer in compromise" means any offer of payments made in five or fewer installments.  "Periodic payment offer in compromise" means any offer of payments made in six or more installments. [L 2013, c 6, §1]
HI Rev Stat § 231-9.3 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-9.3 Tax collection; mainland contractors working on federal construction projects.

  §231-9.3 Tax collection; mainland contractors working on federal construction projects. The director of taxation shall develop a system to determine when contractors from the United States mainland are present in Hawaii to work on federal projects, including the starting and anticipated completion dates for these contracts, to enforce the laws relating to the collection of general excise taxes on these contractors that may be required under chapter 237.  The United States government is requested to provide the information necessary to ascertain the names and work dates of United States mainland contractors working on federal projects. The director of taxation shall work with the United States government to establish this information to enforce and collect taxes owed to the State.  The director of taxation may contract with bonded collection agencies, licensed attorneys, accountants, auditors, or other persons to pursue and collect claims of the State when the mainland contractor, who owes delinquent general excise taxes or is subject to other provisions under chapter 231, has moved back to the United States mainland.  The director of taxation may adopt rules pursuant to chapter 91 to implement this section. [L 2001, c 206, §2] Revision Note  Subsection designation deleted pursuant to §23G-15.