TITLE 14.  TAXATION

 

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   234 Tax Relief for Natural Disaster Losses--Repealed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  235D Qualified Improvement Tax Credit--Repealed

   236 Inheritance and Estate Taxes Law--Repealed

  236A Revised Uniform Estate Tax Apportionment Act--Repealed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   242 Mortgage Loan Exemption--Repealed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   244 Liquor Tax Law--Repealed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

 

Case Notes

 

  Prior laws, see RL 1935, pages 316, 317.

 

CHAPTER 231

ADMINISTRATION OF TAXES

 

        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  231-3.2 Repealed

  231-3.4 Publication of reports

  231-3.5 Suspension of running of the period of limitation

          during bankruptcy proceedings

  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 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  231-8.6 Repealed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

  231-9.3 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

 231-10.6 Rules or administrative guidance

 231-10.7 Temporary rulemaking authority for regulation of tax

          matters

 

        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

 231-15.3 Signature presumed authentic

 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

 231-19.3 Disclosure of letter rulings, et al.

 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

 231-36.4 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

 

        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

 

        Civil Compliance; Special Enforcement Section

   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

 

        Cash Economy Enforcement; Citations

   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 by receipt

   231-97 Failure to record transaction by register

   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, Arthur B. Reinwald, 13 HBJ No. 2 Summer 1977, pg. 3.

  Hawaii's General Excise Tax Law:  A Comprehensive Review of the Decisions.  II HBJ No. 13, at pg. 1.