Chapter

231 Administration of Taxes

232 Tax Appeals

232E Tax Review Commission

233 Tax Classification of Certain Business Relationships

234 Tax Relief for Natural Disaster Losses--Repealed

235 Income Tax Law

235D Qualified Improvement Tax Credit

236 Inheritance and Estate Taxes Law--Repealed

236A Revised Uniform Estate Tax Apportionment Act--Repealed

236D Estate and Transfer Tax

237 General Excise Tax Law

237D Transient Accommodations Tax

238 Use Tax Law

239 Public Service Company Tax Law

240 Public Utilities; Franchise Tax

241 Taxation of Banks and Other Financial Corporations

242 Mortgage Loan Exemption--Repealed

243 Fuel Tax Law

244 Liquor Tax Law--Repealed

244D Liquor Tax Law

245 Cigarette Tax and Tobacco Tax Law

246 Real Property Tax Law

246A Transfer of Real Property Taxation Functions

247 Conveyance Tax

248 County Budgets; Tax Funds

249 County Vehicular Taxes

251 Rental Motor Vehicle and Tour Vehicle Surcharge Tax

255 Multistate Tax Compact

255D Hawaii Simplified Sales and Use Tax Administration Act

256 College Savings Program

257 Individual Development Accounts

General Provisions

Section

231-1 Definitions

231-1.5 Confidentiality privileges relating to taxpayer

communications

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 Integrated tax information management systems special

fund

231-3.4 Publication of reports

231-3.5 Suspension of running of the period of limitation

during bankruptcy proceedings

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 Hearings and subpoenas

231-8 Timely mailing treated as timely filing and paying

231-8.5 Electronic filing of tax returns

231-8.6 Hawaii Internet Tax Freedom Act

231-9 Tax collection; general duties, powers of director;

dollar rounding

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 Payment of taxes by electronic funds transfer

231-10 Department; keep offices where

Police; District Judges

231-11 Police to aid assessing or collecting officers

231-12 Repealed

Delinquent Taxes

231-13 Director; examination, investigation, and collection

231-14 Attorney

Returns and Records, Generally; Validity

231-15 Returns to be signed

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 Federal or other tax officials permitted to inspect

returns; reciprocal provisions

231-19 Repealed

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

Adjustments and Refunds

231-22 Repealed

231-23 Adjustments and refunds

Jeopardy Assessments

231-24 Jeopardy assessments, etc.

Collection Proceedings

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., 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

Penalties and Interest

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

231-37 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

231-41 Statute of limitation for criminal penalties

Recovery of Money Owed to the State

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

Liens, Foreclosure

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