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2025 Hawaii Revised Statutes
Title 14. Taxation
231. Administration of Taxes
GENERAL PROVISIONS
- 231-1 Definitions.
- 231-1.5 Confidentiality privileges relating to taxpayer communications.
- 231-1.6 Personnel security program; criminal history record checks.
- 231-2 Taxation districts.
- 231-3 Department, general duties and powers.
- 231-3.1 Consideration paid not indicative of fair market value.
- 231-3.2 REPEALED.
- 231-3.3 Auditor access to tax records or other information for reviews of exemptions, exclusions, credits, and deductions.
- 231-3.4 Publication of reports.
- 231-3.5 Suspension of running of the period of limitation during bankruptcy proceedings.
- 231-3.6 Streamlined sales and use tax agreement compliance.
- 231-4 Assessing officers eligible to appointment as collecting officers and vice versa.
- 231-4.3 Investigators; appointment and powers.
- 231-4.5 Administrative rules officer; specialists; appointment and duties.
- 231-5 Deceased officers, duties of personal representatives, etc.
- 231-6 Oath, power to administer.
- 231-7 Audits, investigations, hearings, and subpoenas.
- 231-7.5 Expedited appeals and dispute resolution program.
- 231-8 Timely mailing treated as timely filing and paying.
- 231-8.5 Electronic filing of tax returns.
- 231-8.6 REPEALED.
- 231-9 Tax collection; general duties, powers of director; dollar rounding.
- 231-9.2 Offers in compromise.
- 231-9.3 Tax collection; mainland contractors working on federal construction projects.
- 231-9.4 Credit or debit card remittances.
- 231-9.5 Assessment of additional taxes of corporations or partnerships.
- 231-9.6 Fiduciaries, liability.
- 231-9.7 Informalities not to invalidate assessments, mistakes in names or notices, etc.
- 231-9.8 Tax bills.
- 231-9.9 Filing and payment of taxes by electronic funds transfer.
- 231-10 Department; keep offices where.
- 231-10.5 Closing audit letters.
- 231-10.6 Rules or administrative guidance.
- 231-10.7 Temporary rulemaking authority for regulation of tax matters.
- 231-10.8 Tax clearance fees.
- 231-15 Returns to be signed.
- 231-15.3 Signature presumed authentic.
- 231-15.4 Tax return preparers; preparer tax identification number required.
- 231-15.5 Disclosure by return preparers.
- 231-15.6 Returns of corporations or partnerships.
- 231-15.7 Returns by fiduciaries.
- 231-15.8 Time for performing certain acts postponed by reason of service in combat zone.
- 231-16 Copies of returns.
- 231-17 Notices, how given.
- 231-18 Tax and other officials permitted to inspect returns; reciprocal provisions.
- 231-19 REPEALED.
- 231-19.3 Disclosure of letter rulings, et al.
- 231-19.5 Public inspection and copying of written opinions.
- 231-20 Evidence, tax records as.
- 231-21 Due date on Saturday, Sunday, or holiday.
- 231-21.5 Effect of civil union.
- 231-25 Payment, enforcement of by assumpsit action or by levy and distraint upon all property and rights to property.
- 231-25.5 Cost recovery fees for the administration of taxes.
- 231-26 Extraterritorial enforcement of tax laws.
- 231-27 Partial payment of taxes.
- 231-28 Tax clearance before procuring liquor licenses.
- 231-29 Joinder of party defendant when State claims tax liens.
- 231-30 Unknown or nonresident delinquents; procedure to collect taxes from.
- 231-31 Nonresidents engaged in business, etc.
- 231-32 Records of delinquent taxes, uncollectible delinquent taxes.
- 231-33 Tax debt due the State; lien.
- 231-34 Attempt to evade or defeat tax.
- 231-35 Wilful failure to file return, supply information, or secure a license.
- 231-36 False and fraudulent statements; aiding and abetting.
- 231-36.4 Wilful failure to collect and pay over tax.
- 231-36.5 Understatement of taxpayer's liability by tax return preparer.
- 231-36.6 Substantial understatements or misstatements of amounts; penalty.
- 231-36.7 Promoting abusive tax shelters.
- 231-36.8 Erroneous claim for refund or credit.
- 231-37 Neglect of duty, etc.
- 231-38 REPEALED.
- 231-39 Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments.
- 231-40 Interpretation.
- 231-40.5 Statute of limitations; extension for substantial omissions.
- 231-41 Statute of limitation for criminal penalties.
- 231-51 Purpose.
- 231-52 Definitions.
- 231-53 Setoff against refund.
- 231-54 Hearings; appeals.
- 231-55 Finalization of setoff; credit on debt.
- 231-56 Charges for setoff; credit to agency.
- 231-57 Apportionment of joint refunds.
- 231-57.5 Notification of address and social security number of debtor parent.
- 231-58 Rules.
- 231-59 Procedure additional.
- 231-61 Tax liens; co-owners' rights.
- 231-62 Tax liens; foreclosure; property.
- 231-63 Tax liens; foreclosure without suit, notice.
- 231-64 Tax liens; registered land.
- 231-65 Tax liens; notice, form of.
- 231-66 Tax liens; postponement of sale, etc.
- 231-67 Tax liens; tax deed; redemption.
- 231-68 Tax liens; costs.
- 231-69 Tax deed as evidence.
- 231-70 Disposition of surplus moneys.
- 231-81 Special enforcement section; created.
- 231-82 Special enforcement section; functions, powers, and duties.
- 231-83 Investigators and personnel, appointment and power.
- 231-84 Right to inspection of books, records, and premises; warrants and writs; levy and seizure.
- 231-85 Identification of cash economy cases; retention of funds.
- 231-86 Violent interference with a tax official.
- 231-91 Citations for violations; deposits.
- 231-92 Cash-based businesses; injunction.
- 231-93 Cash-based business; defined.
- 231-94 Failure to produce license upon demand.
- 231-95 Failure to keep adequate books and records.
- 231-96 Failure to record transaction.
- 231-97 REPEALED.
- 231-98 Tax avoidance price fixing.
- 231-99 Possession of currency for tax avoidance purposes.
- 231-100 Interference with a tax official.
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