reglab/statecodes huggingface dataset:
Hawaii Administrative Rules › Title 17 - DEPARTMENT OF HUMAN SERVICES › Hawaii Public Housing Authority › Section 8 Housing Choice Voucher Landlord Incentive Program Rules › Section S8-6 - Tenant caused damages; eligible expenses

Current through June, 2024
(a) After the
				tenant has vacated the dwelling unit, the authority may reimburse the landlord
				or owner up to $3,000 for verified costs, not otherwise reimbursed by the
				tenant's security deposit, to repair the tenant caused property damage beyond
				normal wear and tear provided such costs exceed the security deposit.
(b) The authority may reduce the
				maximum possible reimbursement or suspend or terminate the landlord incentive
				for tenant caused damages based on the amount of funding available for this
				incentive.
Hawaii Administrative Rules › Title 17 - DEPARTMENT OF HUMAN SERVICES › Hawaii Public Housing Authority › Section 8 Housing Choice Voucher Landlord Incentive Program Rules › Section S8-7 - Tenant caused damages; submitting a claim

Current through June, 2024
(a) A landlord or
				owner must submit a claim to the authority within thirty calendar days
				following the date the tenant vacates the dwelling unit.
(b) A claim must include the following
				documentation:
(1) Verification of initial
				security deposit received, including itemized deduction of costs for previous
				repairs, if any;
(2) Statement
				reflecting tenant caused damages beyond normal wear and tear, including a
				description of the damage;
(3) Walk
				through check-list and time dated photographs taken at the time the tenant
				moved into the dwelling unit;
(4)
				Walk through check-list and time dated photographs taken at the time the tenant
				vacated the dwelling unit;
(5)
				Receipts, invoices, or other documentation that shows the nature, extent, and
				cost of repairs;
(6) Statement by
				the landlord or owner certifying that all damages to be reimbursed by the
				authority were caused by the tenant and are not the result of previously
				unrepaired dwelling unit deficiencies or normal wear and tear; and
(7) If available, a court ordered decision
				finding the tenant responsible for unit damage, and receipts or verification
				that the tenant has paid all or a portion of the damages, if'
				applicable.
Hawaii Administrative Rules › Title 17 - DEPARTMENT OF HUMAN SERVICES › Hawaii Public Housing Authority › Section 8 Housing Choice Voucher Landlord Incentive Program Rules › Section S8-8 - Tenant caused damages; claim review and approval

Current through June, 2024
(a) The
				authority shall review all claims submitted by a landlord or owner on a
				case-by-case basis.
(b) For claims
				that exceed the security deposit but are $1,500 or less:
(1) The authority may require an initial
				inspection of damages to the dwelling unit and a follow-up inspection by the
				authority; and
(2) The landlord or
				owner may be required to schedule a follow-up inspection by the authority or
				may be required to submit photos showing the completion of the repairs in
				adherence to federal housing inspection standards.
Hawaii Administrative Rules › Title 17 - DEPARTMENT OF HUMAN SERVICES › Hawaii Public Housing Authority › Section 8 Housing Choice Voucher Landlord Incentive Program Rules › Section S8-9 - Tenant caused damages; continued tenant participation

Current through June, 2024
In addition to payment standard rules set forth in section
				  15-185-55, the authority may apply a payment standard increase at any time
				  (e.g., interim reexamination or owner rent increase) after the effective date
				  of the increase in the payment standard amount, provided the increased payment
				  standard is used to calculate the HAP no later than the effective date of the
				  participant's first regular reexamination following the
				  change.
The
				  amended version of this section by
				  Hawaii
				  Administrative Rules Listing of Filings, 2023-01, April, eff.
				  4/24/2023 is not yet
				  available.
Hawaii Administrative Rules › Title 17 - DEPARTMENT OF HUMAN SERVICES › Hawaii Public Housing Authority › Section 8 Housing Choice Voucher Landlord Incentive Program Rules › Section S8-10 - Signing bonus eligibility

Current through June, 2024
(a) A landlord or
				owner is eligible to receive a one-time signing bonus for each eligible unit
				located in a high opportunity neighborhood or area where vouchers are difficult
				to use that joins the authority's section 8 housing choice voucher program.
(1) For the purpose of this subsection, a
				''high opportunity area" and an "area located where vouchers are difficult to
				use" means the island of Oahu
Hawaii Administrative Rules › Title 17 - DEPARTMENT OF HUMAN SERVICES › Hawaii Public Housing Authority › Section 8 Housing Choice Voucher Landlord Incentive Program Rules › Section S8-11 - Signing bonus payments

Current through June, 2024
(a) The authority
				may pay a landlord or owner a signing bonus equal to one month of the contract
				rent.
(b) The authority shall only
				pay the landlord or owner the signing bonus after the execution of a HAP
				contract between the landlord or owner and the authority.
(c) A landlord or owner that elects to
				receive a signing bonus payment shall not receive at the same time a vacancy
				loss reimbursement as set forth in section S8-13.
(d) The authority may reduce the maximum
				possible payment or suspend or terminate the signing bonus incentive based on
				the amount of funding available for this incentive.
Hawaii Administrative Rules › Title 17 - DEPARTMENT OF HUMAN SERVICES › Hawaii Public Housing Authority › Section 8 Housing Choice Voucher Landlord Incentive Program Rules › Section S8-12 - Signing bonus request application review and approval

Current through June, 2024
(a)
				A landlord or owner must submit a bonus request application within thirty
				calendar days following the submittal of the request for tenancy approval to
				the authority.
(b) The authority
				shall review all bonus request applications submitted by a landlord or owner on
				a case-by-case basis.
(c) The
				landlord or owner shall certify that no HAP contract was ever previously
				executed between the landlord or owner and the authority for the dwelling unit
				at any time, starting March 16, 2023.
(d) A bonus request application that cannot
				be validated by the appropriate documentation will be denied.
(e) The bonus shall be paid within thirty
				calendar days of the approval of a completed application by the
				authority.
(f) If it is determined
				that a landlord did not qualify for a bonus payment, and does not qualify for
				any other landlord incentive, the landlord shall be required to return the
				bonus payment.
Hawaii Administrative Rules › Title 17 - DEPARTMENT OF HUMAN SERVICES › Hawaii Public Housing Authority › Section 8 Housing Choice Voucher Landlord Incentive Program Rules › Section S8-13 - Vacancy loss eligibility

Current through June, 2024
(a) A landlord or
				owner is eligible to participate in the vacancy loss incentive when a dwelling
				unit sits vacant:
(1) Between rentals to
				different HCV participants; or
(2)
				Before a rental to an HCV participant where the previous tenant was not an HCV
				participant with the authority, but the landlord has a history of renting to
				HCV participants.
Hawaii Administrative Rules › Title 17 - DEPARTMENT OF HUMAN SERVICES › Hawaii Public Housing Authority › Section 8 Housing Choice Voucher Landlord Incentive Program Rules › Section S8-14 - Vacancy loss payments

Current through June, 2024
(a) The authority
				may provide an additional payment to the landlord or owner in the amount of one
				month of the contract rent for a verified vacancy.
(b) The authority shall only process the
				vacancy loss payment to the landlord or owner after the execution of a HAP
				contract between the landlord or owner and the authority.
(c) A landlord or owner participating in the
				vacancy loss incentive shall not be eligible to receive at the same time an
				additional payment from the signing bonus incentive as set forth in section
				S8-10.
(d) The authority may reduce
				the maximum possible reimbursement or suspend or terminate the vacancy loss
				incentive based on the amount of funding available for this
				incentive.
Hawaii Administrative Rules › Title 17 - DEPARTMENT OF HUMAN SERVICES › Hawaii Public Housing Authority › Section 8 Housing Choice Voucher Landlord Incentive Program Rules › Section S8-15 - Vacancy loss payment application review and approval

Current through June, 2024
(a)
				The authority shall review all vacancy loss payment request applications
				submitted by landlords or owners on a case-by-case basis.
(b) The authority shall withhold final
				approval of a vacancy loss payment request application until after the
				execution of the new HAP contract between a landlord or owner and the
				authority.
(c) The authority may
				deny a vacancy loss payment request application for the following reasons:
(1) The application is submitted more than
				thirty calendar days after the request for tenancy approval was
				submitted;
(2) The new move-in was
				cancelled or did not take place;
(3) The authority finds that the landlord was
				at fault for the preceding vacancy because of a failure to comply with federal
				and state nondiscrimination laws, due to a violation of the landlord-tenant
				code as set forth in Chapter
				521, HRS, or any breach of the terms
				and conditions of the previous HAP contract;
(4) The landlord or owner previously
				qualified for and received a signing bonus payment under section S8-13 for the
				same dwelling unit.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-1 - Last known address, defined

Current through June, 2024
(a) As used in title
			 14, HRS, and this title, "last known address", "last known place of residence",
			 "last known residence", or "address of the person last known" means the address
			 that appears on the taxpayer's most recently filed and properly processed tax
			 return, unless the department is subsequently given clear and concise
			 notification of a different address.
(b)
			  For purposes of this section, "clear and concise notification of
			 a different address" shall mean an address provided by the taxpayer on the
			 taxpayer's business application or a form prescribed by the department allowing
			 for notification of change of address. Any other form of notification shall not
			 be clear and concise for purposes of this section.
(c) If the address provided by the taxpayer
			 pursuant to subsections (a) or (b) is invalid, the department may, but is not
			 required to, use an address of the taxpayer obtained from any government agency
			 or from public record."
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-3-1.1 - Request for Reconsideration of Assessment

Current through June, 2024
(a) A
			 request for reconsideration of assessment means the process by which a taxpayer
			 requests the department to grant a reconsideration of assessment under section
			 18-231-3-1.2.
(b) A request for reconsideration of
			 assessment is a purely administrative matter. A taxpayer's appeal rights are
			 unaffected by a request for reconsideration of assessment, and a request for
			 reconsideration of assessment does not constitute an appeal to the Board of
			 Review or the Tax Appeal Court, or participation in the Expedited Appeals and
			 Dispute Resolution Program described in section
			 231-7.5,
			 HRS.
(c) The department may grant
			 or deny any request for reconsideration of assessment in its sole
			 discretion.
(d) A request for
			 reconsideration of assessment shall be made by the taxpayer in writing to the
			 auditor or tax return examiner listed on the Notice of Final Assessment or
			 Denial Letter. The request for reconsideration of assessment shall be signed by
			 the taxpayer and shall include:
(1) A
			 detailed summary of facts and circumstances that the taxpayer believes would,
			 if taken into consideration, result in a different assessment;
(2) A list of documentation, evidence, or
			 other information not previously considered by the department that supports the
			 taxpayer's position under paragraph (1); provided that if the department grants
			 a request for reconsideration of assessment under subsection (g), the taxpayer
			 shall provide all such listed documentation, evidence, or other information
			 within thirty days unless otherwise specified by the department; and
(3) An explanation of why the taxpayer did
			 not provide the facts, documentation, evidence, or information under paragraphs
			 (1) and (2) during the audit or before the department issued the Notice of
			 Final Assessment or Denial Letter.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-3-1.2 - Reconsideration of Assessment

Current through June, 2024
(a) For purposes of
			 this section, "reconsideration of assessment" means the process by which the
			 department reevaluates the results of:
(1) A
			 prior audit where tax was assessed and remains unpaid; or
(2) A prior denial of a taxpayer's claim of a
			 refund or tax credit
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-3-10 - Compromise

Current through June, 2024
(a) In general.
(1) Authority. Pursuant to section
			 231-3(10),
			 HRS, the director of the department of taxation may compromise any tax
			 liability or interest or penalty thereon, arising under any tax law, the
			 administration of which is within the scope of the department's duties, subject
			 to approval of the governor.
(2)
			 Basis for compromise. An offer to compromise a tax liability may be considered
			 only if there is doubt as to liability, doubt as to collectibility, or both. No
			 liability shall be compromised if the liability is established by a valid
			 judgment or is certain, and there is no doubt as to the State's ability to
			 collect the tax.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-3-14.16 - Cancellation of licenses; placement on inactive status

Current through June, 2024
(a) As used in this section:
"Annual return" means a tax return required to be filed under
				section
				237-33,
				237D-7, or
				251-6, HRS.
"License" means a license issued under chapter
				237, HRS, or a certificate of
				registration issued under chapter 237D or 251, HRS.
"Licensee" means the person to whom a license has been
				issued.
"Periodic return" means a tax return required to be filed
				under section
				237-30,
				237D-4,
				or
				251-3,
				HRS.
(b) Any person who
			 goes out of business or otherwise ceases to engage in activity for which the
			 person was licensed, or who transfers ownership of a business, shall notify the
			 district tax office to which the person reports by cancelling the license on a
			 form prescribed by the department not more than ten days after the transfer of
			 ownership or the cessation of activity. As used in this section, a transfer of
			 ownership means that the business is conducted by a different person or
			 company. A transfer of ownership occurs, for example, if a sole proprietorship
			 is changed to a partnership or corporation. A licensee shall return the license
			 to the department with the notice of cancellation.
(c) A licensee that discontinues its business
			 activity temporarily may request in writing that its license be placed on
			 inactive status.
(1) Any request for inactive
			 status shall include the licensee's agreement that the licensee must request
			 reactivation of the license and file a periodic return if the licensee later
			 derives any income from business activity.
(2) The director may grant the request for
			 inactive status for a period not to exceed two years, and upon request may
			 extend the inactive status of a license for additional periods of no more than
			 two years each, if the director is satisfied that the interests of the State
			 will not be jeopardized.
(3) If the
			 request is granted, the director shall inform the licensee of the effective
			 date. The director shall return a license on inactive status to active status
			 upon a licensee's written request.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-3-14.17 - Revocation of licenses because of abandonment

Current through June, 2024
(a) The
			 definitions in section
			 18-231-3-14.16(a)
			 apply to this section.
(b) The
			 director may revoke any license that has been abandoned.
(c) A license shall be deemed abandoned if,
			 according to the records of the department, the licensee has failed to file
			 both periodic and annual returns for a period of not less than five years
			 excluding any periods in which the department has permitted the license to be
			 placed on inactive status. For purposes of this section, the actual filing of a
			 return showing no tax liability is not a failure to file.
(d) Before the director may revoke a license
			 because of abandonment, the director shall give notice of intention to revoke
			 the license by publishing the notice for a period of at least forty-five days
			 on the department of taxation's website.
(e) If a licensee:
(1) Disputes that the license has been
			 abandoned, or
(2) Claims that the
			 department may not revoke the license because of a reason stated in section
			 237-9(d),
			 237D-4(f),
			 or
			 251-3(c),
			 HRS, or for any other valid reason, the licensee shall petition the director in
			 writing setting forth reasons why revocation should not occur, no later than
			 forty-five days after the publication of the notice described in subsection
			 (d).
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-3-14.18 - Revocation of licenses because of death or dissolution

Current through June, 2024
(a) The definitions in section
			 18-231-3-14.16(a) apply to this section.
(b) The director may revoke any license if
			 the department is presented with adequate proof that the licensee is deceased,
			 has been dissolved, or otherwise has ceased to exist. Adequate proof includes:
(1) For an individual licensee, a photocopy
			 of a death certificate or other adequate proof of death; and
(2) For a licensee other than an individual,
			 a photocopy of a certificate of dissolution or other document showing that the
			 licensee's existence has terminated.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-3-14.21 - Scope of recordkeeping rules

Current through June, 2024
Sections
				18-231-3-14.22 to
				18-231-3-14.25 apply to every
				person liable for a tax imposed by chapter
				237, 237D,
				238,
				243, 244D,
				245, or 251, HRS.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-3-14.22 - General recordkeeping requirements

Current through June, 2024
(a) Every person
			 who:
(1) Does business (within the meaning of
			 section
			 237-2,
			 HRS) in this State;
(2) Imports
			 tangible personal property for use, sale, or consumption in this State;
			 or
(3) Purchases tangible personal
			 property for use, sale, or consumption in this State from a seller that is not
			 licensed under chapter
			 237, HRS, shall keep complete and
			 adequate records from which the department may determine any tax for which that
			 person may be liable.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-3-14.24 - Records prepared automated data processing systems

Current through June, 2024
(a) An automatic data processing (ADP) tax
			 accounting system may be used to provide the records required to verify tax
			 liability. All ADP systems used for this purpose shall include a method of
			 producing legible and readable records to verify tax liability, reporting, and
			 payment. The following requirements apply to any taxpayer maintaining records
			 on an ADP system:
(1) The ADP system shall be
			 able to trace any transaction back to the original source or forward to a final
			 total. If detailed printouts are not made of transactions at the time they are
			 processed, the system shall have the ability to reconstruct these transactions.
			 The system shall be made available upon request to the department for
			 inspection and testing.
(2) A
			 general ledger, with source references, shall be prepared to coincide with
			 financial reports for tax reporting periods. Where subsidiary ledgers are used
			 to support the general ledger accounts, the subsidiary ledgers also shall be
			 prepared.
(3) The audit trail shall
			 be designed so that the details underlying the summary accounting data may be
			 identified and made available to the department upon request. The system shall
			 be designed so that supporting documents, such as sales invoices, purchase
			 invoices, and credit memoranda, are readily available.
(4) A description of the ADP portion of the
			 accounting system shall be made available to the department upon request. The
			 statements and illustrations as to the scope of operations shall be
			 sufficiently detailed to indicate:
(A) The
			 application being performed;
(B)
			 The procedures employed in each application, which may be supported by flow
			 charts, block diagrams, or other reasonable description of the input or output
			 procedures; and
(C) The controls
			 used to ensure accurate and reliable processing.
Changes in the ADP system, together with their effective
				dates, shall be noted.
(5) Adequate record retention facilities
			 shall be used for storing tax information, printouts, and all supporting
			 documents required by law.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-3-14.25 - Records be preserved for three years; penalties for failure to maintain records

Current through June, 2024
(a) The records
			 described in section 18-231-3-14.22 shall be kept in the English language and
			 preserved within the State for a period of not less than three years, and shall
			 be kept and preserved for a longer period if so provided by statute. The
			 records relating to any tax for a taxable period shall be preserved during the
			 statutory period within which the tax may be assessed or levied, including any
			 extensions of the statutory period agreed to between the department and the
			 taxpayer.
(b) Those records shall
			 be made available for examination on request by the department or the
			 Multistate Tax Commission, or the authorized representatives of
			 either.
(c) Upon failure by the
			 taxpayer, without reasonable cause, to substantially comply with the
			 requirements of sections 18-231-3-14.22 to 18-231-3-14.25, the department may:
(1) Disregard any records that have not been
			 prepared and maintained in substantial compliance with the requirements of
			 these rules;
(2) Treat the
			 noncompliance with these rules as evidence of negligence or intent to evade the
			 payment of taxes; and
(3) Revoke a
			 taxpayer's general excise license, or certificate of registration, upon
			 evidence of continued failure to comply with these rules.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-3.4-01 - Cost recovery fees for published reports

Current through June, 2024
(a) The
			 department shall charge cost recovery fees to any person requesting to receive
			 a copy of a published report from the department.
(b) The department may waive the fee imposed
			 under this section in cases of hardship as defined by section 18-231-25.5-01(g)
			 and determined by all relevant facts and circumstances.
(c) For the purposes of this section
			 "published report" means a report on:
(1)
			 Hawaii income patterns for individuals, corporations, proprietorships, or
			 partnerships; or
(2) Tax credits
prepared by the department's Tax Research and Planning Office.
				A published report may be in electronic forms defined by section 18-231-25.5-01
				or any other physical form.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.4-01 - Payment of taxes by credit card and debit card

Current through June, 2024
Sections 18-231-9.4-01 to
				18-231-9.4-09 implement section
				231-9.4,
				HRS, relating to the payment of taxes administered by the department of
				taxation by credit card and debit card. Section
				231-9.4,
				HRS, and these rules apply notwithstanding any contrary provision in title 14,
				HRS, relating to the payment of taxes.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.4-02 - Payment of taxes by credit card and debit card; definitions

Current through June, 2024
As used sections
				18-231-9.4-01 to
				18-231-9.4-09:
"Department" means the department of taxation
"Director" means the director of taxation.
"Payor" means the taxpayer, or a third party who tenders
				payment on behalf of a taxpayer at the taxpayer's request.
"Tax type" means a tax administered by the department and
				approved by the director for payment by credit card and debit card.
"Taxpayer" includes an individual, a trust, estate,
				partnership, association, company, or corporation; provided that an affiliated
				group of domestic corporations filing a consolidated return pursuant to section
				235-92,
				HRS, shall be considered one taxpayer.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.4-03 - Authority to receive

Current through June, 2024
(a) Payment on a
			 tax type may be made by credit card or debit card as authorized by this
			 section. Payment of taxes by credit card or debit card is voluntary on the part
			 of the taxpayer. Only credit cards or debit cards approved by the Department
			 may be used for this purpose and only in payment of the tax liabilities of the
			 tax type specified by the Department may be paid by credit card or debit card.
			 All such payments must be made in the manner and in accordance with the forms,
			 instructions and procedures prescribed by the Department. All references in
			 this section to tax also include interest, penalties, additional amounts, and
			 additions to tax.
(b) Provisions
			 relating to payments by electronic funds transfer other than payments by credit
			 card and debit card are contained in section
			 231-9.9,
			 HRS and the rules promulgated pursuant to section
			 231-9.9,
			 HRS.
The amended
				version of this section by
				Hawaii
				Administrative Rules Listing of Filings, 2018-01, March, eff.
				3/17/2018 is not yet
				available.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.4-04 - When payment is deemed made

Current through June, 2024
A payment of tax by credit card or debit card shall be deemed
				made when the issuer of the credit card or debit card properly authorizes the
				transaction, provided that the payment is actually received by the Department
				in the ordinary course of business and is not returned pursuant to §
								18-231-9.4-06 of this
				section.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.4-05 - Continuing liability of taxpayer

Current through June, 2024
(a) A taxpayer, who
			 tenders payment of taxes, or, on whose behalf a third party tenders payment of
			 taxes by credit card or debit card is not relieved of liability for such taxes
			 until the payment is actually received by the Department and is not required to
			 be returned pursuant to § 18-231-9.4-06 of this section. This continuing
			 liability of the taxpayer is in addition to, and not in lieu of, any liability
			 of the issuer of the credit card or debit card or financial institution
			 pursuant to § 18-231-9.4-05(b) of this section.
(b) If a payor has tendered a payment of
			 taxes by credit card or debit card, the credit card or debit card transaction
			 has been guaranteed expressly by a financial institution, and the Department is
			 not duly paid, then the Department shall have a lien for the guaranteed amount
			 of the transaction upon all the assets of the institution making such
			 guarantee. The unpaid amount shall be paid out of such assets in preference to
			 any other claims whatsoever against such guaranteeing institution, except the
			 necessary costs and expenses of administration and the reimbursement of the
			 United States for the amount expended in the redemption of the circulating
			 notes of such institution.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.4-06 - Resolution of errors relating to the credit card or debit card account

Current through June, 2024
(a) Payments of taxes by credit card or debit
			 card shall be subject to the applicable error resolution procedures of section
			 161 of the Truth in Lending Act (
			 15 U.S.C.
			 1666 ), section 908 of the Electronic Fund
			 Transfer Act (
			 15 U.S.C. 1693f
			 ), or any similar provisions of state or local law, for the purpose of
			 resolving errors relating to the credit card or debit card account, but not for
			 the purpose of resolving any errors, disputes or adjustments relating to the
			 underlying tax liability.
(b)
(1) The error resolution procedures of
			 paragraph (a) of this section apply to the following types of errors-
(A) An incorrect amount posted to the
			 taxpayer's account as a result of a computational error, numerical
			 transposition, or similar mistake;
(B) An amount posted to the wrong taxpayer's
			 account;
(C) A transaction posted
			 to the taxpayer's account without the taxpayer's authorization; and
(D) Other similar types of errors that would
			 be subject to resolution under section 161 of the Truth in Lending Act (
			 15 U.S.C.
			 1666 ), section 908 of the Electronic Fund
			 Transfer Act (
			 15 U.S.C. 1693f
			 ), or similar provisions of state or local law.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.4-07 - Fees or charges

Current through June, 2024
(a) The Department
			 may not impose any fee or charge on persons making payment of taxes by debit
			 card. This section does not prohibit the imposition of fees or charges by
			 issuers of credit cards or debit cards or by any other financial institution or
			 person participating in the credit card or debit card transaction. The
			 Department may not receive any part of any fees that may be charged by such
			 institution(s).
(b) The Department
			 may impose a processing fee or charge as authorized by section
			 40-35.5,
			 HRS on persons making payment of taxes by credit card. This section does not
			 prohibit the imposition of additional fees or charges by issuers of credit
			 cards or debit cards or by any other financial institution or person
			 participating in the credit card or debit card transaction. The Department may
			 not receive any part of any fees that may be charged by such
			 institution(s).
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.4-08 - Authority to enter into contracts

Current through June, 2024
The Director may enter into contracts related to receiving
				payments of tax by credit card or debit card if such contracts are cost
				beneficial to the State. The determination of whether the contract is cost
				beneficial shall be based on an analysis appropriate for the contract at issue
				and at a level of detail appropriate to the size of the State's investment or
				interest. The Department may not pay any fee or charge or provide any other
				monetary consideration under such contracts for such
				payments.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.4-09 - Use and disclosure of information relating to payment of taxes by credit card and debit card

Current through June, 2024
Any information or data obtained directly or indirectly by any
				person other than the taxpayer in connection with payment of taxes by a credit
				card or debit card shall be treated as confidential, whether such information
				is received from the Department or from any other person (including the
				taxpayer).
(a) No person other than
			 the taxpayer shall use or disclose such information except as follows-
(1) Card issuers, financial institutions, or
			 other persons participating in the credit card or debit card transaction may
			 use or disclose such information for the purpose and in direct furtherance of
			 servicing cardholder accounts, including the resolution of errors in accordance
			 with § 18-231-9.4-06. This authority includes the following:
(A) Processing the credit card or debit card
			 transaction, in all of its stages through and including the crediting of the
			 amount charged on account of tax to the State;
(B) Billing the taxpayer for the amount
			 charged or debited with respect to payment of the tax liability;
(C) Collecting the amount charged or debited
			 with respect to payment of the tax liability;
(D) Returning funds to the taxpayer in
			 accordance with § 18-231-9.4-06 of this section;
(E) Sending receipts or confirmation of a
			 transaction to the taxpayer, including secured electronic transmissions and
			 facsimiles; and
(F) Providing
			 information necessary to make a payment to other state or local government
			 agencies, as explicitly authorized by the taxpayer (e.g., name, address,
			 taxpayer identification number).
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.9-01 - Payment of taxes through electronic funds transfer; scope of rules

Current through June, 2024
Sections 18-231-9.9-01 to
				18-231-9.9-11 implement section
				231-9.9,
				HRS, relating to the payment of taxes by electronic funds transfer of taxes
				administered by the department of taxation. Section
				231-9.9,
				HRS, and these rules apply notwithstanding any contrary provision in title 14,
				HRS, relating to the payment of taxes.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.9-03 - Taxpayers subject to the EFT program

Current through June, 2024
(a) A taxpayer
			 whose liability for any tax type was more than $100,000 in any one taxable year
			 shall be required to participate in the EFT program upon notification by the
			 department that the taxpayer is required to participate A taxpayer who is
			 required to participate shall participate for a minimum of one year
(1) The department shall excuse from
			 participation any taxpayer that demonstrates that it did not meet the liability
			 threshold set forth in this subsection in its prior taxable year.
(2) The department may excuse from
			 participation any taxpayer that demonstrates undue hardship from being required
			 to participate in the EFT program. As used in this paragraph, undue hardship
			 means more than an inconvenience to the taxpayer; it must appear that
			 substantial financial loss will result.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.9-04 - Payor information

Current through June, 2024
(a) A taxpayer
			 selected to participate in the EFT program shall file an authorization for EFT
			 using the ACH debit method, or shall apply for permission to use the ACH credit
			 method or any other EFT method, on forms prescribed by the department. The
			 forms shall be filed with the department at least two months before the due
			 date of the first payment to be made by EFT.
(b) Upon receipt of payor information, the
			 Data Collection Center shall assign a confidential payor identification number
			 directly to the taxpayer to be used by the taxpayer when communicating payment
			 information to the Data Collection Center. If the taxpayer's payor information
			 is timely filed with the department under subsection (a), the payor
			 identification number shall be provided to the taxpayer before the first
			 required payment is due under the EFT program.
(c) A taxpayer shall provide at least one
			 month written notice of any change of information required with the EFT
			 authorization form by submitting a revised form to the department.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.9-05 - Methods of EFT

Current through June, 2024
(a) A taxpayer
			 participating in the EFT program shall utilize the ACH debit method unless the
			 department permits the taxpayer to utilize another EFT method.
(b) A taxpayer desiring to use the ACH credit
			 method or any other EFT method shall apply to the department for permission to
			 do so, and the department may grant permission for good cause shown. A taxpayer
			 who is already using the ACH credit method to pay vendors, or is already
			 successfully using the ACH credit method to pay taxes to other states, shall be
			 deemed to have shown good cause to use the ACH credit method.
(c) Permission to use the ACH credit method
			 or other EFT method described in subsection (b) shall be conditioned upon the
			 taxpayer's agreement to provide payment information to the Data Collection
			 Center as provided in these rules, and to bear all costs of that method
			 (including any receiving fee charged to the department or to the state
			 treasury).
(d) The Department may
			 require a taxpayer to use the ACH debit method, and may revoke any permission
			 given to that taxpayer to use any other EFT method, if the taxpayer:
(1) Does not consistently transmit error-free
			 payments;
(2) Substantially varies
			 from the requirements and specifications of these rules;
(3) Repeatedly fails to make timely EFT
			 payments or timely provide payment information; or
(4) Repeatedly fails to provide the required
			 addenda record with the EFT payment.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.9-06 - Communication with Data Collection Center

Current through June, 2024
A taxpayer participating in the EFT program shall communicate
				payment information to the Data Collection Center through:
(1) Operator-assisted communication of
			 payment information made orally by rotary or touch-tone telephone;
(2) Communication of payment information by
			 way of a computer with a modem; or
(3) Such other means of communication as the
			 Data Collection Center may permit with the approval of the
			 department.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.9-07 - Payment transmission, errors and omissions; penalties

Current through June, 2024
(a) A taxpayer which transmits an incorrect
			 payment amount to the Data Collection Center shall, on the nearest business day
			 to the date on which the error is discovered, contact the department for
			 specific instructions.
(1) If the taxpayer
			 error involves an overpayment of tax, the taxpayer may either elect to have the
			 overpayment applied against the liability for the next reporting period or
			 apply for a refund under the provisions of the applicable tax law.
(2) If the taxpayer error involves an
			 underpayment of tax, the taxpayer must make appropriate arrangements to
			 initiate payment for the amount of the underpayment.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.9-09 - Due date for EFT payment; cause for untimely payment

Current through June, 2024
(a) Taxpayers participating in the EFT
			 program must initiate the transfer so that the amount due is deposited to the
			 state treasury on or before the due date under the appropriate tax law. If the
			 due date prescribed under the tax law falls on a Saturday, Sunday, or Hawaii
			 state holiday, the payment shall be due on the next day that is not a Saturday,
			 Sunday, or Hawaii state holiday. The occurrence of a federal holiday that is
			 not a Hawaii state holiday, or a holiday observed by the state in which the
			 taxpayer's financial institution is located, shall not be considered reasonable
			 cause for untimely payment.
Example 1:
X, a taxpayer participating in the EFT
				program for withholding taxes, is required to remit a payment of withholding
				taxes on or before May 10, 1997. X authorizes the EFT before the end of the
				call-in period on May 9, 1997. May 10, 1997 is a Saturday, so the transfer of
				funds is made on Monday, May 12, 1997. Because the payment is due on Monday,
				May 12, 1997, the EFT payment is timely.
Example 2:
X, a taxpayer participating in the EFT
				program for withholding taxes, is required to remit a payment of withholding
				taxes on or before November 10, 1997. X authorizes the EFT before the end of
				the call-in period on November 10, 1997, because November 9, 1997, is a Sunday.
				The transfer of funds is made on Tuesday, November 11, 1997. Because the
				payment is due on Monday, November 10, 1997, the EFT payment is late.
Example 3:
X, a taxpayer participating in the EFT
				program for withholding taxes, is required to remit a payment of withholding
				taxes on or before June 10, 1997. X authorizes the EFT before the end of the
				call-in period on June 9, 1997, a Monday. However, X's financial institution is
				closed on June 9, 1997, because it is a holiday in the state in which that
				financial institution is located. Furthermore, June 11, 1997, is Kamehameha
				Day, a legal holiday observed in Hawaii. As a result, the transfer of funds is
				not made until Thursday, June 12, 1997. Because the payment is due on Tuesday,
				June 10, 1997, the EFT payment is late.
(b) The following shall be considered
			 reasonable cause for failure to make a timely EFT payment:
(1) The inability to access the EFT system on
			 the required date because of a system failure beyond the reasonable control of
			 the taxpayer;
(2) The failure of
			 the EFT system to properly apply a payment;
(3) The failure of the EFT system to issue
			 proper verification of receipt of payment information; or
(4) The failure to make a timely payment was
			 caused by an error made by the Data Collection Center, the state treasury, or
			 the department.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-9.9-11 - Confidentiality agreement with Data Collection Center

Current through June, 2024
Before being authorized by the department to undertake
				official duties as set forth in sections
				18-231-9.9-01 to 18-231-9.9-11,
				the Data Collection Center shall agree that it shall be subject to the same
				laws regarding confidentiality of tax returns and tax return information that
				apply to employees of the department, including sections
				235-116,
				237-34,
				237D-13,
				238-13,
				239-7,
				241-6,
				244D-13,
				245-11,
				and
				251-12,
				HRS.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › ADMINISTRATIVE GUIDANCE APPLICABLE TO CERTAIN PENALTIES AND FINES › Section 18-231-10.6-01 - Administrative guidance applicable to certain penalties and fines; general intent in application of provisions

Current through June, 2024
(a) Section
				231-10.6,
				HRS, requires the department to provide taxpayers and tax return preparers with
				guidance on the application of penalties or fines that may be imposed by the
				following provisions:
(1) Understatement of
				tax liabilities by tax return preparers under section
				231-36.5,
				HRS (Internal Revenue Code section 6694);
(2) Substantial understatements or
				misstatements of tax under section
				231-36.6
				(Internal Revenue Code section 6662), HRS;
(3) Promoting abusive tax shelters under
				section
				231-36.7,
				HRS (Internal Revenue Code section 6700);
(4) Erroneous claims for refund or credit
				under section
				231-36.8,
				HRS (Internal Revenue Code section 6676).
Each of the foregoing penalties references the federal
				  statutory-counterpart contained in the Internal Revenue Code and requires the
				  construction of these penalties to be made in accordance with federal
				  regulatory and judicial guidance.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › ADMINISTRATIVE GUIDANCE APPLICABLE TO CERTAIN PENALTIES AND FINES › Section 18-231-36.5-01-6694 - Guidance, understatement of taxpayer liability by tax return preparer; conformity to treasury-regulations related to Internal Revenue Code section 6694

Current through June, 2024
(a) In
				administering the penalty set forth under section
				231-36.5,
				HRS, relating to imposition of a penalty for understatements of taxpayer
				liability by a tax return preparer, the following treasury regulations shall be
				operative:
(1) Title 26, code of federal
				regulations, section 1.6694-1;
(2)
				Title 26, code of federal regulations, section 1.6694-2;
(3) Title 26, code of federal regulations,
				section 1.6694-3;
(4) Title 26,
				code of federal regulations, section 1.6694-4.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › ADMINISTRATIVE GUIDANCE APPLICABLE TO CERTAIN PENALTIES AND FINES › Section 18-231-36.6-01-6662 - Guidance; substantial understatements or misstatements of amounts; conformity to treasury regulations related to Internal Revenue Code section 6662

Current through June, 2024
(a) In administering the penalty set forth
				under section
				231-36.6,
				HRS, relating to imposition of a penalty for substantial understatements or
				misstatements of amounts, the treasury regulations adopted under title 26, code
				of federal regulations, section 1.6662-4, shall be operative.
(b) The director may prescribe a list of
				positions that the director believes do not meet the substantial authority
				standard. Such list (and any revisions thereof) shall be published and made
				public pursuant to Tax Information Release.
(c) The director may provide additional
				administrative guidance pursuant to Tax Information Release.