2014 Hawaii Revised Statutes
TITLE 14. TAXATION
231. Administration of Taxes
231-3.5 Suspension of running of the period of limitation during bankruptcy proceedings.
§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]
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