Haw. Rev. Stat. ch. 231 – Administration of Taxes | Midpage231-1Definitions.231-1.5Confidentiality privileges relating to taxpayer communications.231-1.6Personnel security program; criminal history record checks.].231-2Taxation districts.231-3Department, general duties and powers.231-3.1Consideration paid not indicative of fair market value.231-3.2Repealed.231-3.3Auditor access to tax records or other information for reviews of exemptions, exclusions, credits, and deductions.231-3.4Publication of reports.231-3.5Suspension of running of the period of limitation during bankruptcy proceedings.231-3.6Streamlined sales and use tax agreement compliance.231-4Assessing officers eligible to appointment as collecting officers and vice versa.231-4.3Investigators; appointment and powers.231-4.5Administrative rules officer; specialists; appointment and duties.231-5Deceased officers, duties of personal representatives, etc.231-6Oath, power to administer.231-7Audits, investigations, hearings, and subpoenas.231-7.5Expedited appeals and dispute resolution program.231-8Timely mailing treated as timely filing and paying.231-8.5Electronic filing of tax returns.231-8.6Repealed.231-9Tax collection; general duties, powers of director; dollar rounding.231-9.2Offers in compromise.231-9.3Tax collection; mainland contractors working on federal construction projects.].231-9.4Credit or debit card remittances.].231-9.5Assessment of additional taxes of corporations or partnerships.231-9.6Fiduciaries, liability.231-9.7Informalities not to invalidate assessments, mistakes in names or notices, etc.231-9.8Tax bills.231-9.9Filing and payment of taxes by electronic funds transfer.231-10Department; keep offices where.231-10.5Closing audit letters.231-10.6Rules or administrative guidance.231-10.7Temporary rulemaking authority for regulation of tax matters.231-10.8Tax clearance fees.231-11Police to aid assessing or collecting officers.231-12Repealed.231-13Director; examination, investigation, and collection.231-14Attorney.231-15Returns to be signed.231-15.3Signature presumed authentic.231-15.4Tax return preparers; preparer tax identification number required.231-15.5Disclosure by return preparers.231-15.6Returns of corporations or partnerships.231-15.7Returns by fiduciaries.231-15.8Time for performing certain acts postponed by reason of service in combat zone.231-16Copies of returns.231-17Notices, how given.231-18Tax and other officials permitted to inspect returns; reciprocal provisions.231-19Repealed.231-19.3Disclosure of letter rulings, et al.231-19.5Public inspection and copying of written opinions.231-20Evidence, tax records as.231-21Due date on Saturday, Sunday, or holiday.231-21.5Effect of civil union.231-22Repealed.231-23Adjustments and refunds.231-24Jeopardy assessments, etc.231-25Payment, enforcement of by assumpsit action or by levy and distraint upon all property and rights to property.231-25.5Cost recovery fees for the administration of taxes.231-26Extraterritorial enforcement of tax laws.231-27Partial payment of taxes.231-28Tax clearance before procuring liquor licenses.231-29Joinder of party defendant when State claims tax liens.231-30Unknown or nonresident delinquents; procedure to collect taxes from.231-31Nonresidents engaged in business, etc., service of process on, designation of agent for service of process.231-32Records of delinquent taxes, uncollectible delinquent taxes.231-33Tax debt due the State; lien.231-34Attempt to evade or defeat tax.231-35Wilful failure to file return, supply information, or secure a license.231-36False and fraudulent statements; aiding and abetting.231-36.4Wilful failure to collect and pay over tax.231-36.5Understatement of taxpayer's liability by tax return preparer.231-36.6Substantial understatements or misstatements of amounts; penalty.231-36.7Promoting abusive tax shelters.231-36.8Erroneous claim for refund or credit.231-37Neglect of duty, etc., misdemeanor.231-38Repealed.231-39Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments.231-40Interpretation.231-40.5Statute of limitations; extension for substantial omissions.231-41Statute of limitation for criminal penalties.231-51Purpose.231-52Definitions.231-53Setoff against refund.231-54Hearings; appeals.231-55Finalization of setoff; credit on debt.231-56Charges for setoff; credit to agency.231-57Apportionment of joint refunds.231-57.5Notification of address and social security number of debtor parent.231-58Rules.231-59Procedure additional.231-61Tax liens; co-owners' rights.231-62Tax liens; foreclosure; property.231-63Tax liens; foreclosure without suit, notice.231-64Tax liens; registered land.231-65Tax liens; notice, form of.231-66Tax liens; postponement of sale, etc.231-67Tax liens; tax deed; redemption.231-68Tax liens; costs.231-69Tax deed as evidence.231-70Disposition of surplus moneys.231-81Special enforcement section; created.231-82Special enforcement section; functions, powers, and duties.231-83Investigators and personnel, appointment and power.231-84Right to inspection of books, records, and premises; warrants and writs; levy and seizure.231-85Identification of cash economy cases; retention of funds.231-86Violent interference with a tax official.231-91Citations for violations; deposits.231-92Cash-based businesses; injunction.231-93Cash-based business; defined.231-94Failure to produce license upon demand.231-95Failure to keep adequate books and records.231-96Failure to record transaction.231-97Repealed.231-98Tax avoidance price fixing.231-99Possession of currency for tax avoidance purposes.231-100Interference with a tax official.