reglab/statecodes huggingface dataset:
2023 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]
2023 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).
2023 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]
2023 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]
2023 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]
2023 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)]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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.
2023 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]
2023 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)]
2023 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)]
2023 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)]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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.
2023 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]
2023 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]
2023 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]
2023 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]
2023 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]
2023 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.
2023 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]