reglab/housing_qa huggingface dataset:
HI Rev Stat § 231-24 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-24 Jeopardy assessments, etc.

  §231-24 Jeopardy assessments, etc. (a) If the department of taxation determines that a taxpayer designs to depart quickly from the State, or to remove the taxpayer's property therefrom, or to conceal the taxpayer's self or the taxpayer's property therein, or to do any other act tending to prejudice or jeopardize, in whole or in part, the assessment or collection of any tax the administration of which is within the scope of the department's duties, the department shall cause notice of the determination to be given to the taxpayer addressed to the taxpayer's last known address or place of business. The determination by the department shall be for all purposes presumptive evidence of the taxpayer's design.  (b) Upon making the determination, the department shall immediately assess, insofar as not theretofore assessed, and shall collect, the tax and all penalties and interest provided for by law. It shall not be a defense to any assessment made under this section, or to any distraint or other proceedings for collection initiated under this section, that the taxable year or other tax period has not terminated, or that the time otherwise allowed by law for filing a return has not expired, or that the notices otherwise required by law for making an assessment have not been given, or that the time otherwise allowed by law for taking or prosecuting an appeal or for paying the tax has not expired.  (c) Nothing in this section shall prejudice the right of any taxpayer to have the moneys collected held apart or in a special fund pending the pursuit of any remedy the taxpayer may have for the recovery thereof, as otherwise provided by law.  (d) Notwithstanding this section, the collection of the whole or any part of the tax may be stayed by filing with the department a bond in such amount, and with such sureties as the department deems necessary, together with such further security as the department may from time to time require, conditioned for the payment of the amount collection of which is stayed at the time at which, but for this section, the amount would be due. [L 1953, c 125, pt of §4; RL 1955, §115-29; am L Sp 1959 2d, c 1, §16; HRS §231-24; gen ch 1985]
HI Rev Stat § 231-27 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-27 Partial payment of taxes.

 §231-27 Partial payment of taxes. Whenever a taxpayer makes a partial payment of a particular assessment of taxes, the amount received by the department of taxation shall first be credited to interest, then to penalties, and then to principal. [L 1949, c 312, §1; RL 1955, §115-32; am L Sp 1959 2d, c 1, §16; HRS §231-27]
HI Rev Stat § 231-28 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-28 Tax clearance before procuring liquor licenses.

  §231-28 Tax clearance before procuring liquor licenses. No liquor licenses shall be issued or renewed unless the applicant therefor shall present to the issuing agency, a certificate signed by the director of taxation, showing that the applicant does not owe the State any delinquent taxes, penalties, or interest; or that the applicant has entered into and is complying with an installment plan agreement with the department of taxation for the payment of delinquent taxes in installments. [L 1949, c 352, §1; RL 1955, §115-33; am L 1963, c 82, §1; am L 1964, c 6, §2; HRS §231-28; am L 2009, c 184, §1] Attorney General Opinions  Taxpayer's agreement to pay its delinquent taxes, pursuant to a payment schedule, does not satisfy the requirements for liquor license renewal under this section and §281-45. Att. Gen. Op. 95-1.
HI Rev Stat § 231-29 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-29 Joinder of party defendant when State claims tax liens.

 §231-29 Joinder of party defendant when State claims tax liens. The director of taxation (or in the case of a lien under chapter 383, the director of labor and industrial relations) may be named a party defendant in any civil action in any state court of competent jurisdiction or in the district court of the United States for the district of Hawaii, to quiet title to or for the foreclosure of a mortgage or other lien upon real or personal property on which the State has or claims a tax lien under chapters of the law under title 14 administered by the department or chapter 383; provided that the jurisdiction conferred by this section shall be limited and shall not operate as a consent by the State to be sued as to its claim of title to or liens and encumbrances on real and personal property other than the liens aforementioned. Service upon the director shall be made as provided by the rules of court. In any action contemplated under this section, the director may ask, by way of affirmative relief, for the foreclosure of the aforementioned state tax liens, but in the absence of such request for affirmative relief, upon any foreclosure sale the property shall be sold subject to the tax liens. Nothing in this section shall preclude the director from asking for such other and further relief as might have been claimed by intervention in the action. [L 1953, c 187, §1; RL 1955, §115-34; am L 1957, c 185, §4; am L Sp 1959 2d, c 1, §16; HRS §231-29; am L 1973, c 133, §1; am L 1985, c 16, §6; am L 1986, c 340, §6; am L 1991, c 263, §9; am L 1995, c 66, §9] Cross References  Service by mail, see §1-28. Rules of Court  Service, see HRCP rule 4(d)(5).  As to pleading, see HRCP rules 7, 8, 12.
HI Rev Stat § 231-30 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-30 Unknown or nonresident delinquents; procedure to collect taxes from.

  §231-30 Unknown or nonresident delinquents; procedure to collect taxes from. Notwithstanding section 604-7(c):  (1) Unknown persons. In all cases where taxes assessed to persons unknown are delinquent and unpaid when due, action may be brought by the department of taxation in the district court of the circuit in which the assessment was made and the defendant may be named as unknown. In any such case, it shall be a good and sufficient service of summons, binding on all parties in interest, if under the order of the district court the title and the substance of the action and summons, including a return day not less than three weeks from the date of the issuance of such summons, and calling on all parties in interest to appear and defend, shall be published once a week for three consecutive weeks in some newspaper of general circulation in the State, and the district courts are given jurisdiction to order the service. In the summons and in the notice published, a brief description of the property assessed shall be given. Any judgment entered against the defendant shall be enforced only against the property for which the tax was assessed, unless the defendant has appeared in the action and defended on the merits, in which case the defendant shall be liable to a personal judgment with respect to the claim so defended.  (2) Nonresident delinquents. Where taxes assessed to nonresidents of the taxation district are delinquent and unpaid when due, service of summons may be made in any part of the State, or by exercise by the district court of the powers conferred on circuit courts with respect to defendants who cannot be served with process within the State, with the same effect as if the action had been brought in the circuit court. [L 1932 2d, c 40, §70; RL 1935, §1964; RL 1945, §5132; RL 1955, §115-35; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §231-30; am L 1973, c 133, §2; gen ch 1985]
HI Rev Stat § 231-31 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|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, designation of agent for service of process. Every nonresident individual who, jointly, severally, or jointly and severally, is subject to a tax upon the gross or net income from, or sales of, an occupation, trade, or business carried on in the State, in whole or in part, or upon the carrying on of the occupation, trade, or business, or upon the use or keeping for use of property therein, shall file with the department of taxation in the form and manner prescribed by the department, the name and address of a person residing within the State upon whom process may be served, and in default of the designation, and if the nonresident individual cannot be found in the State, service of process in any action for the collection of the taxes may be made on any manager, superintendent, or other person in charge, employed in the carrying on of the occupation, trade, or business, with like effect as if the person so served had been designated by the nonresident as the nonresident's agent for such purpose; provided that nothing therein shall preclude the service of process in any other manner provided by law. [L 1953, c 67, §2; RL 1955, §115-36; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §231-31; gen ch 1985; am L 2021, c 117, §4] Rules of Court  Service, see HRCP rule 4.
HI Rev Stat § 231-32 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-32 Records of delinquent taxes, uncollectible delinquent taxes.

 §231-32 Records of delinquent taxes, uncollectible delinquent taxes. The department of taxation shall prepare and maintain, open to public inspection, a complete record of the amounts of taxes assessed in each district that have become delinquent with the name of the delinquent taxpayer in each case, but it shall not be necessary to periodically compute on the records the amount of penalties and interest upon delinquent taxes.  The department, from time to time, may prepare lists of all delinquent taxes that in its judgment are uncollectible. Taxes that the department finds to be uncollectible shall be entered in a special record and be deleted from the other books kept by the department. The department shall then be released from any further duty to collect these taxes. No account shall be deleted unless the department finds that there is reasonable cause to delete the account, considering factors such as the financial condition of the taxpayer, inability to locate the taxpayer, costs of collection against the amount of tax owed, health of the taxpayer, and future income prospects of the taxpayer. Any items written off may be transferred back to the delinquent tax roll if the department finds that the alleged facts as previously presented to it were not true or that the items are in fact collectible. [L 1932 2d, c 40, §68; RL 1935, §1962; am L 1937, c 203, §1; am L 1939, c 182, §1; am L 1941, c 254, §1; RL 1945, §5133; am L 1951, c 133, §3; RL 1955, §115-37; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §231-32; am L 2013, c 33, §2]
HI Rev Stat § 231-34 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-34 Attempt to evade or defeat tax.

Note Part heading amended by L 1995, c 92, §3.  §231-34 Attempt to evade or defeat tax. Any person who wilfully attempts in any manner to evade or defeat any tax imposed under title 14, or its payment, in addition to other penalties provided by law, 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 $100,000;  (2) Imprisonment of not more than five years; or  (3) Probation; provided that a corporation shall be fined not more than $500,000. [L 1943, c 4, §4; RL 1945, §5134; RL 1955, §115-38; am L Sp 1959 2d, c 1, §16; HRS §231-34; am L 1995, c 92, §4; am L 1999, c 303, §1]
HI Rev Stat § 231-35 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-35 Wilful failure to file return, supply information, or secure a license.

  §231-35 Wilful failure to file return, supply information, or secure a license. Any person required to make a return, make a report, keep any records, supply any information, or secure any license required under title 14, who wilfully fails to make the return, make the report, keep the records, supply the information, or secure the license, at the time or times required by law, shall in addition to other penalties provided by law, be guilty of a misdemeanor and upon conviction, shall be subject to one or any combination of the following:  (1) A fine of not more than $25,000;  (2) Imprisonment of not more than one year; or  (3) Probation; provided that a corporation shall be fined not more than $100,000. [L 1932 2d, c 40, §13; RL 1935, §1912; am imp L 1943, c 4, §4; RL 1945, §5135; RL 1955, §115-39; HRS §231-35; gen ch 1985; am L 1995, c 92, §5; am L 1996, c 54, §2; am L 1999, c 303, §2]
HI Rev Stat § 231-36 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-36 False and fraudulent statements; aiding and abetting.

  §231-36 False and fraudulent statements; aiding and abetting. (a) Any person who wilfully makes and subscribes any return, statement, or other document required to be made under title 14, except chapter 238, which contains or is verified by a written declaration that it is true and correct as to every material matter, and which the person does not believe to be true and correct as to every material matter 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 $100,000;  (2) Imprisonment of not more than three years; or  (3) Probation; provided that a corporation shall be fined not more than $500,000; and provided further that, if the person wilfully makes and subscribes any return, statement, or other document required to be made under chapter 238, which contains or is verified by a written declaration that it is true and correct as to every material matter and which the person does not believe to be true and correct, then the person shall be guilty of a misdemeanor and, upon conviction, shall be subject to one or any combination of the following:  (1) A fine of not more than $2,000;  (2) Imprisonment of not more than one year; or  (3) Probation.  (b) Any person who wilfully aids or assists in, or procures, counsels, or advises the preparation or presentation of any tax return, affidavit, claim, or other document required to be made under title 14, which is fraudulent or is false as to any material matter, regardless of whether the falsity or fraud is with the knowledge or consent of the person authorized or required to present the return, affidavit, claim, or document 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 $100,000;  (2) Imprisonment of not more than three years; or  (3) Probation; provided that a corporation shall be fined not more than $500,000. [L 1932 2d, c 40, §14; RL 1935, §1902; RL 1945, §5136; RL 1955, §115-40; HRS §231-36; am L 1995, c 92, §6; am L 1998, c 103, §1; am L 1999, c 303, §3] Case Notes  Where, pursuant to §231-40, the Cheek interpretation of the wilfulness requirement--that a jury must be permitted to consider evidence of a defendant's good faith belief that defendant's conduct did not violate the tax laws, even if that belief was not objectively reasonable, in determining whether defendant acted wilfully--was adopted and applied in construing subsection (a), the trial court erred in excluding defendant's exhibit pursuant to HRE rules 401 and 403 on the grounds that defendant's analysis of the tax laws was irrelevant and that evidence of defendant's legal theories would confuse the jury. 119 H. 60 (App.), 193 P.3d 1260 (2008).
HI Rev Stat § 231-36.4 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-36.4 Wilful failure to collect and pay over tax.

  §231-36.4 Wilful failure to collect and pay over tax. Any person required to collect, account for, and pay over any tax imposed by title 14, who wilfully fails to collect or truthfully account for and pay over such tax shall be guilty of a class C felony, in addition to other penalties provided by law and, upon conviction, shall be subject to one or any combination of the following:  (1) A fine of not more than $100,000;  (2) Imprisonment of not more than five years; or  (3) Probation; provided that a corporation shall be fined not more than $500,000. [L 2009, c 166, §21]
HI Rev Stat § 231-36.6 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-36.6 Substantial understatements or misstatements of amounts; penalty.

  §231-36.6 Substantial understatements or misstatements of amounts; penalty. (a) There shall be added to the tax an amount equal to twenty per cent of the portion of any underpayment that is attributable to any substantial understatement of any tax in a taxable year. The penalty under this section shall be in addition to any other penalty assessable by law.  (b) Except as provided under subsection (c), there is a substantial understatement of tax for any taxable year if the amount of the understatement for the taxable year exceeds the greater of:  (1) Ten per cent of the tax required to be shown on the return for the taxable year; or  (2) $1,500.  (c) In the case of a corporation other than a corporation taxable under subchapter S of the Internal Revenue Code, there is a substantial understatement of tax for any taxable year if the amount of the understatement for the taxable year exceeds the greater of:  (1) Ten per cent of the tax required to be shown on the return for the taxable year; or  (2) $30,000.  (d) The amount of any understatement shall be reduced by that portion of the understatement that is attributable to:  (1) The tax treatment of any item by the taxpayer if there is or was substantial authority for such treatment; or  (2) Any item if the relevant facts affecting the item's tax treatment are adequately disclosed in the return or in a statement attached to the return and there is a reasonable basis, as defined under section 231-36.8, for the tax treatment by the taxpayer. The reduction in this subsection shall not apply to any item attributable to a tax shelter as described in section 231-36.7.  (e) This section shall be construed in accordance with regulations and judicial interpretations given to section 6662 of the Internal Revenue Code.  (f) For purposes of this section, "understatement" means the excess of:  (1) The amount of tax required to be shown on the return for the taxable year; over  (2) The amount of tax imposed that is shown on the return, reduced by any rebate as that term is defined by section 6211(b)(2) of the Internal Revenue Code. [L 2009, c 166, §4]
HI Rev Stat § 231-36.8 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-36.8 Erroneous claim for refund or credit.

  §231-36.8 Erroneous claim for refund or credit. (a) If a claim for refund or credit with respect to tax is made for an excessive amount, the person making the claim shall be liable for a penalty in an amount equal to twenty per cent of the excessive amount; provided that there shall be no penalty assessed where the penalty calculation under this section results in an amount of less than $400.  (b) It shall be a defense to the penalty under this section that the claim for refund or credit had a reasonable basis. A person claiming the reasonable basis defense shall have the burden of proof to demonstrate the reasonableness of the claim.  (c) This section shall be construed in accordance with regulations and judicial interpretations given to section 6676 of the Internal Revenue Code.  (d) For purposes of this section:  "Excessive amount" means the amount by which the amount of the claim for refund or credit for any taxable year exceeds the amount of the claim allowable for such taxable year.  "Reasonable basis" means a standard of care used in tax reporting that is significantly higher than not frivolous or not patently improper. A reasonable basis position will be more than arguable and based on at least one or more authorities of either state or federal tax administration. A position is considered to have a reasonable basis if a reasonable and well-informed analysis by a person knowledgeable in tax law would lead that person to conclude that the position has approximately a one-in-four, or greater, likelihood of being sustained on the merits. A reasonable basis includes innocent mistakes where the excessive amount is the result of inadvertence, mathematical error, or where otherwise defined as innocent by the director pursuant to a formal pronouncement issued without regard to chapter 91.  (e) This section shall not apply to any portion of an underpayment on which a penalty is imposed under section 231-36.6. [L 2009, c 166, §3; am L 2012, c 185, §1]
HI Rev Stat § 231-37 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-37 Neglect of duty, etc., misdemeanor.

 §231-37 Neglect of duty, etc., misdemeanor. Any officer of the department of taxation, the state director of finance, any person duly authorized by the director of taxation, or any police officer, on whom duties are imposed under this chapter, who wilfully fails or refuses or neglects to perform faithfully any duty or duties as required by this chapter, shall be deemed guilty of a misdemeanor. [L 1932 2d, c 40, §12; RL 1935, §1915; RL 1945, §5137; am L 1945, c 79, §7; RL 1955, §115-41; am L Sp 1959 2d, c 1, § §14, 16; am L 1963, c 114, §1; HRS §231-37; am L 1974, c 139, §2; am L 2017, c 12, §34]
HI Rev Stat § 231-38 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-38 REPEALED.

  §231-38 REPEALED. L 1995, c 92, §21.
HI Rev Stat § 231-40 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-40 Interpretation.

  §231-40 Interpretation. Sections 231-34, 231-35, 231-36, and 231-36.4 shall be construed in accordance with judicial interpretations given to similar provisions of title 26 of the United States Code; consistent therewith, the term "wilfully" shall mean a voluntary, intentional violation of a known legal duty. [L 1995, c 92, pt of §2; am L 2009, c 166, §22; am L 2011, c 43, §3] Case Notes  Where, pursuant to this section, the Cheek interpretation of the wilfulness requirement--that a jury must be permitted to consider evidence of a defendant's good faith belief that defendant's conduct did not violate the tax laws, even if that belief was not objectively reasonable, in determining whether defendant acted wilfully--was adopted and applied in construing §231-36(a), the trial court erred in excluding defendant's exhibit pursuant to HRE rules 401 and 403 on the grounds that defendant's analysis of the tax laws was irrelevant and that evidence of defendant's legal theories would confuse the jury. 119 H. 60 (App.), 193 P.3d 1260 (2008).