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234 Tax Relief for Natural Disaster Losses--Repealed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235D Qualified Improvement Tax Credit--Repealed
236 Inheritance and Estate Taxes Law--Repealed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Repealed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
236E Estate and Generation-Skipping 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242 Mortgage Loan Exemption--Repealed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244 Liquor Tax Law--Repealed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246 Real Property Tax Law--Repealed
246A Transfer of Real Property Taxation Functions--
Repealed
247 Conveyance Tax
248 County Budgets; Tax Funds
249 County Vehicular Taxes
251 Rental Motor Vehicle, Tour Vehicle, and Car-Sharing
Vehicle Surcharge Tax
255 Multistate Tax Compact
255D Hawaii Simplified Sales and Use Tax Administration
Act
256 College Savings Program
256B Hawaii ABLE Savings Program
257 Individual Development Accounts
Attorney General Opinions
Hawaii's general excise tax and use tax are not expressly preempted by the federal Foreign-Trade Zones Act of 1934, and Congress has not assumed exclusive regulatory powers in foreign-trade zones such that the State is preempted from imposing taxes on all activity within a foreign-trade zone. Ultimately, whether a state tax can be applied to a particular activity within a foreign-trade zone depends on whether the tax conflicts with the purposes and objectives of the federal Act. Att. Gen. Op. 21-01.
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
231-1.6 Personnel security program; criminal history record
checks
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231-3.2 Repealed
231-3.3 Auditor access to tax records or other information
for reviews of exemptions, exclusions, credits, and
deductions
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 Audits, investigations, 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
231-9.2 Offers in compromise
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
231-10.8 Tax clearance fees
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
231-15.4 Tax return preparers; preparer tax identification
number required
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 Tax and other 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
231-21.5 Effect of civil union
Adjustments and Refunds
231-22 Repealed
231-23 Adjustments and refunds
Jeopardy Assessments
231-24 Jeopardy assessments, etc.
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
231-97 Repealed
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. 13 HBJ, no. 2, at 3 (1977).
Hawaii's General Excise Tax Law: A Comprehensive Review of the Decisions. II HBJ, no. 13, at 1 (1998).