2015 Hawaii Revised Statutes
TITLE 14. TAXATION
244D. Liquor Tax Law
244D-10 Inspection.
§244D-10 Inspection. The director of taxation, the liquor commission, or the duly authorized agent of either the director or commission, may examine all records required to be kept under this chapter, and books, papers, and records of any person engaged in the sale of liquor to verify the accuracy of the payment of the tax imposed by this chapter and other compliance with this chapter and regulations adopted pursuant thereto. Every person in possession of such books, papers, and records and the person's agents and employees shall give the director, the commission, or the duly authorized agent of either of them, the means, facilities, and opportunities for such examination.
The authority granted to the liquor commission under this section shall not conflict with section 231-18 and shall not extend to the inspection of any documents not directly related to this chapter. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §8]
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