reglab/housing_qa huggingface dataset:
HI Rev Stat § 231-40.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-40.5 Statute of limitations; extension for substantial omissions.

  §231-40.5 Statute of limitations; extension for substantial omissions. (a) Notwithstanding any other law to the contrary limiting the time for assessment of any tax, if a taxpayer omits an amount of:  (1) Gross income or gross proceeds of sale;  (2) Gross rental or gross rental proceeds;  (3) Price, value, or consideration paid or received for any property;  (4) Gross receipts; or  (5) Gallonage, tonnage, cigarette count, day, or other weight or measure applicable to any tax, properly includable therein that is in excess of twenty-five per cent of the amount stated in the return, the tax may be assessed or a proceeding in court with respect to the tax without assessment may be begun without assessment, at any time within six years after the return was filed.  (b) In determining any amount omitted, there shall not be taken into account any amount that is stated in the return if such amount is disclosed in the return or in a statement attached to the return in a manner adequate to apprise the department of taxation of the nature and amount of such item.  (c) This section shall be construed in accordance with regulations and judicial interpretations given to section 6501 of the Internal Revenue Code. [L 2009, c 166, §5]
HI Rev Stat § 231-41 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-41 Statute of limitation for criminal penalties.

  §231-41 Statute of limitation for criminal penalties. Notwithstanding any laws to the contrary, prosecutions under sections 231-34, 231-35, 231-36, and 231-36.4 shall be commenced within seven years after the commission of the offense. [L 1995, c 92, pt of §2; am L 2009, c 166, §23; am L 2011, c 43, §4]
HI Rev Stat § 231-51 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-51 Purpose.

  §231-51 Purpose. The purpose of sections 231-52 to 231-59 is to permit the retention of state income tax refunds of those persons who owe a debt to the State, who are delinquent in the payment of child support pursuant to section 576D-1, who have defaulted on an education loan note held by the United Student Aid Funds, Inc., who owe federal income taxes to the United States Treasurer, or who receive a medicaid overpayment subject to recovery under section 346-59.6. L 1982, c 199, pt of §1; am L 1985, c 256, §1; am L 1986, c 87, §1; am L 1988, c 199, §1; am L 1998, c 153, §1 and c 293, §3 Cross References  Civil relief for state military forces, see chapter 657D.
HI Rev Stat § 231-53 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-53 Setoff against refund.

  §231-53 Setoff against refund. The State, through the department of accounting and general services or the department of taxation, upon request of a claimant agency, shall set off any valid debt due and owing a claimant agency by the debtor against any debtor's refund. Any amount of the refund in excess of the amount retained to satisfy the debt shall be refunded to the debtor. [L 1982, c 199, pt of §1; am L 2019, c 97, §1]
HI Rev Stat § 231-54 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-54 Hearings; appeals.

  §231-54 Hearings; appeals. At the time a setoff is identified, the debtor shall be notified by the comptroller or the director of taxation of the State's intention to apply the debtor's debt against the refund. The notice shall state that the debtor within thirty days may request a hearing before the claimant agency to contest the setoff. No issues that have been previously litigated shall be considered at the hearing. Appeals from the hearing allowed under this section shall be in accordance with chapter 91. [L 1982, c 199, pt of §1; am L 2019, c 97, §2]
HI Rev Stat § 231-55 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-55 Finalization of setoff; credit on debt.

  §231-55 Finalization of setoff; credit on debt. Upon completion of the hearing and appeal process set out in section 231-54, or upon the debtor's failure to timely request a hearing pursuant to that section, the setoff shall become final. The amount of the setoff after deduction of any charge authorized by section 231-56 shall be credited by the claimant agency against the debtor's debt. [L 1982, c 199, pt of §1]
HI Rev Stat § 231-56 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-56 Charges for setoff; credit to agency.

  §231-56 Charges for setoff; credit to agency. The State may charge the claimant agency for the cost of the setoff; provided that the charges shall not exceed the proceeds of the collection. The State may designate a single percentage to be retained from the proceeds of the setoff as a charge for cost of assistance. The net proceeds of a setoff, after deduction of any charge, shall be credited to the claimant agency's account or fund. [L 1982, c 199, pt of §1]
HI Rev Stat § 231-57 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-57 Apportionment of joint refunds.

  §231-57 Apportionment of joint refunds. In the case of a setoff against a joint income tax refund, the State may make separate refunds of withheld taxes upon request by a husband or wife who has filed the joint return. The refund payable to each spouse shall be proportioned to the gross earnings of each shown by the information returns filed by the employer or otherwise shown to the satisfaction of the State. [L 1982, c 199, pt of §1]
HI Rev Stat § 231-57.5 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-57.5 Notification of address and social security number of debtor parent.

  §231-57.5 Notification of address and social security number of debtor parent. The department of accounting and general services or the department of taxation shall notify the child support enforcement agency of the address and social security number of each debtor who has been subject to a setoff because of a child support debt. [L 1986, c 332, §3; am L 2019, c 97, §3]
HI Rev Stat § 231-58 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-58 Rules.

  §231-58 Rules. All state agencies may adopt rules pursuant to chapter 91 for carrying out the purposes of sections 231-51 to 231-59. [L 1982, c 199, pt of §1]
HI Rev Stat § 231-59 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-59 Procedure additional.

  §231-59 Procedure additional. The setoff procedure authorized by sections 231-53 to 231-57.5 is in addition to and not in substitution of any other remedy available by law. [L 1982, c 199, pt of §1; am L 2017, c 12, §35]
HI Rev Stat § 231-61 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-61 Tax liens; co-owners' rights.

  §231-61 Tax liens; co-owners' rights. (a) If a cotenancy exists and within the period of a tax lien, all of the taxes, interest, penalties, and other additions to the tax, due and delinquent at the time of payment, are paid by a cotenant, the cotenant shall have a lien in an amount equal to the amount paid by the cotenant on the interest of any noncontributing cotenant upon recording in the bureau of conveyances, within ninety days after the cotenant's payment, a sworn notice setting forth the amount claimed, a brief description of the land affected by tax key or otherwise, sufficient to identify the land, the taxes paid and the name of the cotenant upon whose interest the lien is asserted. When a notice of the tax lien is recorded by a cotenant, the registrar shall cause the tax lien to be indexed in the general indexes of the bureau of conveyances. If the land affected is registered in the land court the notice shall also contain a reference to the number of the certificate of title of the land and shall be filed and registered in the office of the assistant registrar of the land court, and the registrar, in the registrar's capacity as assistant registrar of the land court, shall make a notation of the filing thereof on each land court certificate of title so specified.  The cotenant's lien shall have the same priority as the lien or liens of the State for the taxes paid by the cotenant, and may be enforced by an action in the nature of a suit in equity. The lien shall continue for three years after recording or registering, or until termination of the proceedings for enforcement thereof if such proceedings are begun and notice of the pendency thereof is recorded or filed and registered as provided by law, within the period.  (b) The director or the director's subordinate, in case of a state tax lien, and the creditor cotenant, in case of a cotenant's lien, at the expense of the debtor, upon payment of the amount of the lien, shall execute and deliver to the debtor a sworn satisfaction thereof, including a reference to the name of the person assessed or cotenant affected as shown in the original notice, the date of filing of the original notice, a description of the land involved, and the number of the certificate of title of the land if registered in the land court. When recorded in the bureau of conveyances or filed and registered in the office of the assistant registrar of the land court, in the case of a cotenant's lien, which contains the reference to the book and page of the original lien, the sworn satisfaction shall be entered in the general indexes of the bureau of conveyances, and if a notation of the original notice was made on any land court certificate of title the filing of the satisfaction shall also be noted on the certificate.  This section as to cotenancy shall apply, as well, in any case of ownership by more than one assessable person. [L 1989, c 14, pt of §1(1)] Rules of Court  Filing liens, see RLC rule 62.
HI Rev Stat § 231-62 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-62 Tax liens; foreclosure; property.

  §231-62 Tax liens; foreclosure; property. (a) Upon enforcement or foreclosure by the State, in any manner whatsoever, of any state tax lien on real property, all state taxes of whatsoever nature and howsoever accruing and due at the time of the foreclosure sale from the taxpayer against whose property the tax lien is so enforced or foreclosed shall be satisfied as far as possible out of the proceeds of the sale remaining after payment of the:  (1) Costs and expenses of the enforcement and foreclosure, including a title search, if any;  (2) Amount of subsisting state tax liens on real property; and  (3) Amount of any recorded liens against the property, in the order of their priority.  (b) The liens may be enforced by action of the state tax collector in the circuit court of the judicial circuit in which the property is situated. Jurisdiction is conferred upon the circuit courts to hear and determine all proceedings brought or instituted to enforce and foreclose such state tax liens, and the proceedings had before the circuit courts shall be conducted in the same manner and form as ordinary foreclosure proceedings.  (c) If the owners or claimants of the property against which a state tax lien is sought to be foreclosed are at the time without the State or cannot be served within the State, or if the owners are unknown, and the fact shall be made to appear by affidavit to the satisfaction of the court, and it shall in like manner appear prima facie that a cause of action exists against such owners or claimants or against the property described in the complaint or that such owners or claimants are necessary or proper parties to the action, the court may grant an order that the service may be made in the manner provided by sections 634-23 to 634-27. In any such case it shall not be necessary to obtain judgment and have execution issued and returned unsatisfied, before proceeding to foreclose the lien for taxes in the manner provided. [L 1989, c 14, pt of §1(1); am L 2017, c 12, §36]
HI Rev Stat § 231-63 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-63 Tax liens; foreclosure without suit, notice.

  §231-63 Tax liens; foreclosure without suit, notice. All real property on which a lien for state taxes exists may be sold by way of foreclosure without suit by the state tax collector, and in case any lien, or any part thereof, has existed thereon for three years, shall be sold by the state tax collector at public auction to the highest bidder, for cash, to satisfy the lien, together with all interest, penalties, costs, and expenses due or incurred on account of the tax, lien, and sale, the surplus, if any, to be rendered to the person thereto entitled. The sale shall be held at any public place proper for sales on execution, after notice published at least once a week for at least four successive weeks immediately prior thereto in any newspaper with a general circulation of at least sixty thousand published in the State and any newspaper of general circulation published and distributed in the taxation district wherein the property to be sold is situated, if there is a newspaper published in the taxation district.  If the address of the owner is known or can be ascertained by due diligence, including an abstract of title or title search, the state tax collector shall send to each owner notice of the proposed sale by registered mail, with request for return receipt. If the address of the owner is unknown, the state tax collector shall send a notice to the owner at the owner's last known address as shown on the records of the department of taxation. The notice shall be deposited in the mail at least forty-five days prior to the date set for the sale. The notice shall also be posted for a like period in at least three conspicuous public places within such taxation district, and if the land is improved one of the three postings shall be on the land. [L 1989, c 14, pt of §1(1)]
HI Rev Stat § 231-64 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-64 Tax liens; registered land.

  §231-64 Tax liens; registered land. If the land has been registered in the land court, the state tax collector shall also send by registered mail a notice of the proposed sale to any person holding a mortgage or other lien registered in the office of the assistant registrar of the land court. The notice shall be sent to any such person at the person's last address as shown by the records in the office of the registrar, and shall be deposited in the mail at least forty-five days prior to the date set for the sale. [L 1989, c 14, pt of §1(1)]
HI Rev Stat § 231-65 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-65 Tax liens; notice, form of.

  §231-65 Tax liens; notice, form of. The notice of sale shall contain the names of the persons assessed, the names of the present owners (so far as shown by the records of the tax office and the records, if any, in the office of the assistant registrar of the land court), the character and amount of the tax, and the tax year or years, with interest, penalties, costs, expenses, and charges accrued or to accrue to the date appointed for the sale, a brief description of the property to be sold, and the time and place of sale, and shall warn the persons assessed, and all persons having or claiming to have any mortgage or other lien thereon or any legal or equitable right, title, or other interest in the property, that unless the tax, with all interest, penalties, costs, expenses, and charges accrued to the date of payment, is paid before the time of sale appointed, the property advertised for sale will be sold as advertised. The state tax collector may include in one advertisement of notice of sale notice of foreclosure upon more than one parcel of real property, whether or not owned by the same person and whether or not the liens are for the same tax year or years. [L 1989, c 14, pt of §1(1)]
HI Rev Stat § 231-66 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-66 Tax liens; postponement of sale, etc.

  §231-66 Tax liens; postponement of sale, etc. If at the time appointed for the sale the state tax collector deems it expedient and for the interest of all persons concerned therein to postpone the sale of any property or properties for want of purchasers, or for other sufficient cause, the state tax collector may postpone the sale from time to time, until the sale is completed, giving notice of every adjournment by a public declaration thereof at the time and place last appointed for the sale; provided that the sale of any property may be abandoned at the time first appointed or any adjourned date, if no proper bid is received sufficient to satisfy the lien, together with all interest, penalties, costs, expenses, and charges. [L 1989, c 14, pt of §1(1)]
HI Rev Stat § 231-67 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-67 Tax liens; tax deed; redemption.

  §231-67 Tax liens; tax deed; redemption. The state tax collector or the state tax collector's assistant, on payment of the purchase price, shall make, execute, and deliver all proper conveyances necessary in the premises and the delivery of the conveyances shall vest in the purchaser the title to the property sold; provided that the deed to the premises shall be recorded within sixty days after the sale; provided further that the taxpayer may redeem the property sold by payment to the purchaser at the sale, within one year from the date thereof, or if the deed shall not have been recorded within sixty days after the sale, then within one year from the date of recording of the deed, of the amount paid by the purchaser, together with all costs and expenses which the purchaser was required to pay, including the fee for recording the deed, and in addition thereto, interest on such amount at the rate of twelve per cent a year, but in a case of redemption more than one year after the date of sale by reason of extension of the redemption period on account of late recording of the tax deed, interest shall not be added for the extended redemption period. [L 1989, c 14, pt of §1(1)]
HI Rev Stat § 231-68 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-68 Tax liens; costs.

  §231-68 Tax liens; costs. The director of taxation by rule may prescribe a schedule of costs, expenses, and charges and the manner in which they shall be apportioned between the various properties offered for sale and the time at which each cost, expense, or charge is deemed to accrue. The costs, expenses, and charges shall be added to and become a part of the tax lien on the property for the last year involved in the sale or proposed sale, the tax for which is delinquent. The costs, expenses, and charges may include provision for the making of and the securing of certificates of searches of any records to furnish information to be used in or in connection with the notice of sale or tax deed, or in any case where the director deems it advisable; provided that the state tax collector shall not be required to make such searches or to cause them to be made except as provided by section 231-64 with respect to mortgages or other liens registered in the office of the assistant registrar of the land court. [L 1989, c 14, pt of §1(1)]
HI Rev Stat § 231-69 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-69 Tax deed as evidence.

  §231-69 Tax deed as evidence. The tax deed referred to in section 231-67 is prima facie evidence that:  (1) The property described by the deed on the date of the sale was subject to a lien or liens for state taxes, penalties, and interest in the amount stated in the deed, for the tax years therein stated, and that the state taxes, penalties, and interest were due and unpaid on the date of sale;  (2) Costs, expenses, and charges due or incurred on account of the state taxes, liens, and sale had accrued at the date of the sale in the amount stated in the deed;  (3) The person who executed the deed was the proper officer;  (4) At a proper time and place the property was sold at public auction as prescribed by law, and by the proper officer;  (5) The sale was made upon full compliance with sections 231-63 to 231-68 and all laws relating thereto, and after giving notice as required by law; and  (6) The grantee named in the deed was the person entitled to receive the conveyance. [L 1989, c 14, pt of §1(1)]
HI Rev Stat § 231-70 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-70 Disposition of surplus moneys.

  §231-70 Disposition of surplus moneys. (a) The officer charged with the duty of distributing the surplus arising from a tax sale under sections 231-63 to 231-68 shall pay from the surplus all state taxes, including interest and penalties, of whatsoever nature and howsoever accruing, as provided in section 231-62, and the officer may pay from the surplus the cost of a search of any records where such search is deemed advisable by the officer to ascertain the person or persons entitled to the surplus; provided that nothing in this section shall be construed to require the state tax collector to make or cause any such search to be made. If the officer is in doubt as to the person or persons entitled to the balance of the fund the officer may refuse to distribute the surplus and any claimant may sue the officer or the officer's successor in office in the circuit court in the circuit within which the property sold was situated. The officer may require the claimants to interplead, in which event the officer shall state the names of all claimants known to the officer, and shall cause them to be made parties to the action. If in the officer's opinion there may be other claimants who are unknown, the officer may apply for an order or orders joining all persons unknown having or claiming to have any legal or equitable right, title, or interest in the moneys or any part thereof or any lien or other claim with respect thereto.  (b) Any orders of the court or summons in the matter may be served as provided by law or the rules of court, and all persons having any interest in the moneys who are known, including the guardians of such of them as are under legal age or under any other legal disability (and if any one or more of them is under legal age or under other legal disability and without a guardian the court shall appoint a guardian ad litem to represent them therein) shall have notice of the action by personal service upon them. All persons having any interest in the moneys whose names are unknown or who if known do not reside within the State, or for any reason cannot be served with process within the State shall have notice of the action as provided by sections 634-23 to 634-27, except that any publication of summons shall be in at least one newspaper published in the State and having a general circulation in the circuit within which the property sold was situated, and the form of notice to be published shall provide a brief description of the property which was sold.  (c) All expenses incurred by the officer shall be met out of the surplus moneys realized from the sale. [L 1989, c 14, pt of §1(1)]
HI Rev Stat § 231-81 (2021)
2021 Hawaii Revised Statutes|Title 14. Taxation|231. Administration of Taxes|231-81 Special enforcement section; created.

  §231-81 Special enforcement section; created. [(a)] There is created within the department of taxation the special enforcement section to carry out civil enforcement efforts as directed by the director of taxation. The director may staff the section as the exigencies of the public service may require.  [(b)] The department of taxation shall report to the legislature no later than thirty days prior to the convening of each regular session the state resources committed to implementing [Act 134, Session Laws of Hawaii 2009] and the additional revenues raised therefor. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1] Revision Note  L 2009, c 134, §9 codified to this section pursuant to §23G-15.