Hawaii Chapter 231 — Administration of Taxes

118 sections hosted, reproduced from the official public-domain source.

Haw. Rev. Stat. § 231-1— Definitions
Haw. Rev. Stat. § 231-1.5— Confidentiality privileges relating to taxpayer communications
Haw. Rev. Stat. § 231-1.6— Personnel security program; criminal history record checks.]
Haw. Rev. Stat. § 231-2— Taxation districts
Haw. Rev. Stat. § 231-3— Department, general duties and powers
Haw. Rev. Stat. § 231-3.1— Consideration paid not indicative of fair market value
Haw. Rev. Stat. § 231-3.2— Repealed
Haw. Rev. Stat. § 231-3.3— Auditor access to tax records or other information for reviews of exemptions, exclusions, credits, and deductions
Haw. Rev. Stat. § 231-3.4— Publication of reports
Haw. Rev. Stat. § 231-3.5— Suspension of running of the period of limitation during bankruptcy proceedings
Haw. Rev. Stat. § 231-3.6— Streamlined sales and use tax agreement compliance
Haw. Rev. Stat. § 231-4— Assessing officers eligible to appointment as collecting officers and vice versa
Haw. Rev. Stat. § 231-4.3— Investigators; appointment and powers
Haw. Rev. Stat. § 231-4.5— Administrative rules officer; specialists; appointment and duties
Haw. Rev. Stat. § 231-5— Deceased officers, duties of personal representatives, etc
Haw. Rev. Stat. § 231-6— Oath, power to administer
Haw. Rev. Stat. § 231-7— Audits, investigations, hearings, and subpoenas
Haw. Rev. Stat. § 231-7.5— Expedited appeals and dispute resolution program
Haw. Rev. Stat. § 231-8— Timely mailing treated as timely filing and paying
Haw. Rev. Stat. § 231-8.5— Electronic filing of tax returns
Haw. Rev. Stat. § 231-8.6— Repealed
Haw. Rev. Stat. § 231-9— Tax collection; general duties, powers of director; dollar rounding
Haw. Rev. Stat. § 231-9.2— Offers in compromise
Haw. Rev. Stat. § 231-9.3— Tax collection; mainland contractors working on federal construction projects.]
Haw. Rev. Stat. § 231-9.4— Credit or debit card remittances.]
Haw. Rev. Stat. § 231-9.5— Assessment of additional taxes of corporations or partnerships
Haw. Rev. Stat. § 231-9.6— Fiduciaries, liability
Haw. Rev. Stat. § 231-9.7— Informalities not to invalidate assessments, mistakes in names or notices, etc
Haw. Rev. Stat. § 231-9.8— Tax bills
Haw. Rev. Stat. § 231-9.9— Filing and payment of taxes by electronic funds transfer
Haw. Rev. Stat. § 231-10— Department; keep offices where
Haw. Rev. Stat. § 231-10.5— Closing audit letters
Haw. Rev. Stat. § 231-10.6— Rules or administrative guidance
Haw. Rev. Stat. § 231-10.7— Temporary rulemaking authority for regulation of tax matters
Haw. Rev. Stat. § 231-10.8— Tax clearance fees
Haw. Rev. Stat. § 231-11— Police to aid assessing or collecting officers
Haw. Rev. Stat. § 231-12— Repealed
Haw. Rev. Stat. § 231-13— Director; examination, investigation, and collection
Haw. Rev. Stat. § 231-14— Attorney
Haw. Rev. Stat. § 231-15— Returns to be signed
Haw. Rev. Stat. § 231-15.3— Signature presumed authentic
Haw. Rev. Stat. § 231-15.4— Tax return preparers; preparer tax identification number required
Haw. Rev. Stat. § 231-15.5— Disclosure by return preparers
Haw. Rev. Stat. § 231-15.6— Returns of corporations or partnerships
Haw. Rev. Stat. § 231-15.7— Returns by fiduciaries
Haw. Rev. Stat. § 231-15.8— Time for performing certain acts postponed by reason of service in combat zone
Haw. Rev. Stat. § 231-16— Copies of returns
Haw. Rev. Stat. § 231-17— Notices, how given
Haw. Rev. Stat. § 231-18— Tax and other officials permitted to inspect returns; reciprocal provisions
Haw. Rev. Stat. § 231-19— Repealed
Haw. Rev. Stat. § 231-19.3— Disclosure of letter rulings, et al
Haw. Rev. Stat. § 231-19.5— Public inspection and copying of written opinions
Haw. Rev. Stat. § 231-20— Evidence, tax records as
Haw. Rev. Stat. § 231-21— Due date on Saturday, Sunday, or holiday
Haw. Rev. Stat. § 231-21.5— Effect of civil union
Haw. Rev. Stat. § 231-22— Repealed
Haw. Rev. Stat. § 231-23— Adjustments and refunds
Haw. Rev. Stat. § 231-24— Jeopardy assessments, etc
Haw. Rev. Stat. § 231-25— Payment, enforcement of by assumpsit action or by levy and distraint upon all property and rights to property
Haw. Rev. Stat. § 231-25.5— Cost recovery fees for the administration of taxes
Haw. Rev. Stat. § 231-26— Extraterritorial enforcement of tax laws
Haw. Rev. Stat. § 231-27— Partial payment of taxes
Haw. Rev. Stat. § 231-28— Tax clearance before procuring liquor licenses
Haw. Rev. Stat. § 231-29— Joinder of party defendant when State claims tax liens
Haw. Rev. Stat. § 231-30— Unknown or nonresident delinquents; procedure to collect taxes from
Haw. Rev. Stat. § 231-31— Nonresidents engaged in business, etc., service of process on, designation of agent for service of process
Haw. Rev. Stat. § 231-32— Records of delinquent taxes, uncollectible delinquent taxes
Haw. Rev. Stat. § 231-33— Tax debt due the State; lien
Haw. Rev. Stat. § 231-34— Attempt to evade or defeat tax
Haw. Rev. Stat. § 231-35— Wilful failure to file return, supply information, or secure a license
Haw. Rev. Stat. § 231-36— False and fraudulent statements; aiding and abetting
Haw. Rev. Stat. § 231-36.4— Wilful failure to collect and pay over tax
Haw. Rev. Stat. § 231-36.5— Understatement of taxpayer's liability by tax return preparer
Haw. Rev. Stat. § 231-36.6— Substantial understatements or misstatements of amounts; penalty
Haw. Rev. Stat. § 231-36.7— Promoting abusive tax shelters. (a)
Haw. Rev. Stat. § 231-36.8— Erroneous claim for refund or credit
Haw. Rev. Stat. § 231-37— Neglect of duty, etc., misdemeanor
Haw. Rev. Stat. § 231-38— Repealed
Haw. Rev. Stat. § 231-39— Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments
Haw. Rev. Stat. § 231-40— Interpretation
Haw. Rev. Stat. § 231-40.5— Statute of limitations; extension for substantial omissions
Haw. Rev. Stat. § 231-41— Statute of limitation for criminal penalties
Haw. Rev. Stat. § 231-51— Purpose
Haw. Rev. Stat. § 231-52— Definitions
Haw. Rev. Stat. § 231-53— Setoff against refund
Haw. Rev. Stat. § 231-54— Hearings; appeals
Haw. Rev. Stat. § 231-55— Finalization of setoff; credit on debt
Haw. Rev. Stat. § 231-56— Charges for setoff; credit to agency
Haw. Rev. Stat. § 231-57— Apportionment of joint refunds
Haw. Rev. Stat. § 231-57.5— Notification of address and social security number of debtor parent
Haw. Rev. Stat. § 231-58— Rules
Haw. Rev. Stat. § 231-59— Procedure additional
Haw. Rev. Stat. § 231-61— Tax liens; co-owners' rights
Haw. Rev. Stat. § 231-62— Tax liens; foreclosure; property
Haw. Rev. Stat. § 231-63— Tax liens; foreclosure without suit, notice
Haw. Rev. Stat. § 231-64— Tax liens; registered land
Haw. Rev. Stat. § 231-65— Tax liens; notice, form of
Haw. Rev. Stat. § 231-66— Tax liens; postponement of sale, etc
Haw. Rev. Stat. § 231-67— Tax liens; tax deed; redemption
Haw. Rev. Stat. § 231-68— Tax liens; costs
Haw. Rev. Stat. § 231-69— Tax deed as evidence
Haw. Rev. Stat. § 231-70— Disposition of surplus moneys
Haw. Rev. Stat. § 231-81— Special enforcement section; created
Haw. Rev. Stat. § 231-82— Special enforcement section; functions, powers, and duties
Haw. Rev. Stat. § 231-83— Investigators and personnel, appointment and power
Haw. Rev. Stat. § 231-84— Right to inspection of books, records, and premises; warrants and writs; levy and seizure
Haw. Rev. Stat. § 231-85— Identification of cash economy cases; retention of funds
Haw. Rev. Stat. § 231-86— Violent interference with a tax official
Haw. Rev. Stat. § 231-91— Citations for violations; deposits
Haw. Rev. Stat. § 231-92— Cash-based businesses; injunction
Haw. Rev. Stat. § 231-93— Cash-based business; defined
Haw. Rev. Stat. § 231-94— Failure to produce license upon demand
Haw. Rev. Stat. § 231-95— Failure to keep adequate books and records
Haw. Rev. Stat. § 231-96— Failure to record transaction
Haw. Rev. Stat. § 231-97— Repealed
Haw. Rev. Stat. § 231-98— Tax avoidance price fixing
Haw. Rev. Stat. § 231-99— Possession of currency for tax avoidance purposes
Haw. Rev. Stat. § 231-100— Interference with a tax official