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2023 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- 231-3.2 REPEALED.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. (a) The department of taxation shall publish reports on the following: (1) Hawaii income patterns--individuals; (2) Hawaii income patterns--businesses; (3) Tax credits; and (4) General excise tax exemptions that: (A) Are tax expenditures at the wholesale rate; (B) Are tax expenditures at the retail rate; and (C) May be foregone opportunities to export taxes; provided that the department of taxation shall have the discretion to determine the exemptions that fit within each of the categories within subparagraphs (A), (B), and (C) and those that do not fit into any of the categories. The department shall not be required to publish reports on exemptions that do not fit into any of the categories. (b) The department shall make each of these reports available in both paper form and commonly accessible electronic forms. (c) The department of taxation shall provide the reports required by subsection (a)(1) and (3) to the legislature no later than twenty days prior to the convening of each regular session; provided that on or before December 31, 2015, the department of taxation shall report to the legislature on the status of upgrading its forms and reporting capabilities per the implementation of the department of taxation's tax system modernization. The department of taxation shall provide the reports required by subsection (a)(2) and (4) to the legislature no later than twenty days prior to the convening of the 2017 regular session and each session thereafter. (d) The department may explore and implement all reasonable methods of covering the costs of distribution of the reports, including but not limited to: (1) Setting reasonable fees that will cover the costs of producing and distributing the reports in paper and electronic form; and (2) Negotiating licensing fees with commercial information providers for rights to carry the reports on-line or in other electronic storage methods. [L 1996, c 250, §2; am L 2012, c 189, §1; am L 2015, c 94, §2]
- 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]
- 231-3.6 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. 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]
- 231-10.6 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. 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]
- 231-15.7 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. (a) Written opinions shall be open to public inspection and copying as provided in this section, notwithstanding sections 235-116, 236D-15, 237-34, and 237D-13 and any other law restricting disclosure of tax returns or tax return information to the contrary. Except as provided in subsection (f), regarding the disclosure of the text of written opinions, chapter 92F shall not apply to tax returns and tax return information. A written opinion may not be used or cited as precedent unless otherwise provided by department rules. (b) For purposes of this section, the term "written opinion" means a written statement issued by the department to a taxpayer, or to the taxpayer's authorized representative on behalf of the taxpayer, that interprets and applies any provision in title 14 administered by the department to a specific set of facts. A written opinion generally recites the relevant facts, sets forth the applicable provisions of law, and shows the application of the law to the facts. A written opinion shall not include: (1) Any written communication from the department to any person in connection with the examination or audit of any person's tax return, or in connection with collection activities relating to any person's delinquent tax liability; (2) An information letter, which is a written statement issued by the department that provides general information by calling attention to a well-established interpretation or principle of tax law, whether or not it applies to a specific set of facts. An information letter may be issued when the nature of the request from the taxpayer suggests that the taxpayer is seeking general information, or where the department believes that general information will assist the taxpayer; or (3) A determination letter, which is a written statement issued by the department that applies an interpretation or principle of tax law clearly established by statute, rule, written opinion, or published court decision to a particular set o
- 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. (a) The department may charge and add a fee to any amount due in accordance with the department's duties and powers under section 231-3 for: (1) Any cost or expense incurred by the department as a result of any action taken to enforce the collection of taxes administered under title 14, including levy, seizure, foreclosure, and other similar acts, after the department has mailed written notice demanding payment and advising that continued failure to pay the amount due may result in collection action, including the imposition of fees pursuant to this section. Any such fee charged against the taxpayer for costs, fees, and other charges, may include attorneys' fees, collection agency fees, court filing fees, recording fees, and similar fees, incurred by the department in connection with the collection action; (2) Department-sponsored seminars or workshops, including educational materials in various media formats; (3) Research and reference materials published on magnetic media, CD-ROM, or other machine-readable form; and (4) The re-issuance of refund checks to taxpayers; provided that no fee shall be charged if the amount of the refund check is less than the fee. (b) The director may waive any fee imposed by the department under title 14 in cases of hardship as determined by the director. (c) Interest shall not accrue with respect to any fee charged under this section. (d) Notwithstanding any other provisions provided under title 14, whenever a taxpayer makes a partial payment of a particular delinquent amount, the amount received by the department shall first be credited to the fees provided by this section, in the order that the fees were charged. (e) The department shall prescribe the procedures relating to the charging of fees, the waiver of fees, the documents and services for which fees may be charged, and the amount of the fees, increasing or decreasing the fees as necessary, pursuant to rules adopted under chapter 91. [L 1995, c 14, §1; am L 1996, c 13
- 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., service of process on, designation of agent for service of process.
- 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., misdemeanor.
- 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.
Law Journals and Reviews
Taxes in Hawaii Since January 1973: A Tax System Evolves. 13 HBJ, no. 2, at 3 (1977).
Hawaii's General Excise Tax Law: A Comprehensive Review of the Decisions. II HBJ, no. 13, at 1 (1998).
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