Chapter 231

Administration of Taxes

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234 Tax Relief for Natural Disaster Losses–Repealed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235D Qualified Improvement Tax Credit–Repealed

236 Inheritance and Estate Taxes Law–Repealed

236A Revised Uniform Estate Tax Apportionment Act–Repealed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242 Mortgage Loan Exemption–Repealed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244 Liquor Tax Law–Repealed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246 Real Property Tax Law–Repealed

246A Transfer of Real Property Taxation Functions–Repealed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

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231-3.2 Repealed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 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231-8.6 Repealed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

231-15.6 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.

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

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

Note

Reports to legislature on contracts for the assessment, enforcement, or collection of taxes up through June 30, 2017; annual report of all contracts to 2014-2017 legislature. L 2013, c 93, §2.

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.