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2023 Hawaii Revised Statutes
Title 14. Taxation
244D. Liquor Tax Law
244D-10 Inspection.
Universal Citation: HI Rev Stat § 244D-10 (2023)
§244D-10 Inspection. The director of taxation, or the duly authorized agent of the director, 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 books, papers, and records and the person's agents and employees shall give the director or the duly authorized agent of the director, the means, facilities, and opportunities for examination. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §8; am L 2022, c 76, §3]
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