§231-1 Definitions. Whenever used in chapters of the law under title 14 administered by the department: “Assessor” or “assistant assessor” means the assessor or an assistant assessor appointed for the taxation district concerned. Whenever there is more than one assessor for the first district, with respect to that district “assessor” or “assistant assessor” means the […]
§231-1.5 Confidentiality privileges relating to taxpayer communications. Section 7525 (with respect to confidentiality privileges relating to taxpayer communications) of the Internal Revenue Code shall be operative for the purposes of this title. All references to Internal Revenue Code sections within section 7525 shall be operative for purposes of this section. The term “Internal Revenue Service” […]
§231-1.6 Personnel security program; criminal history record checks. (a) The department shall establish a personnel security program that ensures a background investigation is completed at the appropriate level designated by the federal government for any person, including any authorized contractor, to have access to federal tax information. This program shall include criminal history record checks […]
§231-10 Department; keep offices where. The department of taxation shall keep offices in the several districts, for the convenience of the public business. [L 1932 2d, c 40, §59; RL 1935, §1956; RL 1945, §5113; RL 1955, §115-14; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §231-10]
§231-10.5 Closing audit letters. At the conclusion of a tax audit, the department shall provide to the taxpayer a closing audit letter that shall confirm in writing the department’s position on each issue considered in the audit, and which shall provide guidance on how the taxpayer may report such issues for post audit years. [L […]
§231-10.6 Rules or administrative guidance. Rules, including temporary rules, providing examples and safe harbors shall be implemented to explain in clear and unambiguous terms the penalties and fines provided under any provision of title 14 that may be imposed against a return preparer or taxpayer for understatement of tax liabilities, promotion of abusive tax shelters, […]
§231-10.7 Temporary rulemaking authority for regulation of tax matters. (a) Notwithstanding any other law in title 14, chapter 91, or chapter 201M to the contrary, the department is authorized to adopt any temporary rules as the department may deem proper as provided in this section. Temporary rules may include the adoption, amendment, or repeal of […]
§231-10.8 Tax clearance fees. The department may charge a fee of $20 for each tax clearance application submitted and $5 for each certified copy of a tax clearance. [L 2012, c 180, §2]
§231-2 Taxation districts. For the purpose of taxation, the State is divided into the following four districts: (1) The city and county of Honolulu, to be called the first district; (2) The counties of Maui and Kalawao, to be called the second district; (3) The county of Hawaii, to be called the third district; and […]
§231-3 Department, general duties and powers. The department of taxation shall have the following duties and powers, in addition to any others prescribed or granted by this chapter: (1) Assessment: To make any assessment by law required to be made by the department; (2) Collections: To be responsible for the collection of all taxes imposed […]
§231-3.1 Consideration paid not indicative of fair market value. Where sales are made by a taxpayer, taxable under title 14, to other affiliated companies or persons, or under other circumstances where the relation between the taxpayer and the buyer is such that the consideration paid, if any, is not indicative of the fair market value, […]
§231-3.2 REPEALED. L 2007, c 9, §21.
§231-3.3 Auditor access to tax records or other information for reviews of exemptions, exclusions, credits, and deductions. (a) Notwithstanding any other law to the contrary, the department shall provide to the auditor any tax records and other information maintained by the department that are requested by the auditor for the reviews of: (1) Exemptions, exclusions, […]
§231-3.4 Publication of reports. (a) The department of taxation shall publish reports on the following: (1) Hawaii income patterns–individuals; (2) Hawaii income patterns–businesses; (3) Tax credits; and (4) General excise tax exemptions that: (A) Are tax expenditures at the wholesale rate; (B) Are tax expenditures at the retail rate; and (C) May be foregone opportunities […]
§231-3.5 Suspension of running of the period of limitation during bankruptcy proceedings. The running of the periods of limitation provided under chapters of the law under title 14 administered by the department to the contrary notwithstanding, shall be suspended for the period during which the director of taxation is prohibited from making an assessment of […]
§231-3.6 Streamlined sales and use tax agreement compliance. (a) A seller that registers to pay or collect and remit sales or use tax in accordance with the terms of the streamlined sales and use tax agreement may select one of the following methods of remittance or other method allowed by law to remit the taxes […]
§231-4 Assessing officers eligible to appointment as collecting officers and vice versa. Appointees to offices or positions in the department of taxation for the assessing of taxes shall be eligible for appointment to offices or positions in the department for the collection of taxes, and vice versa. [L 1932 2d, c 40, §6; RL 1935, […]
§231-4.3 Investigators; appointment and powers. The director may appoint and commission one or more investigators as the exigencies of the public service may require. Persons appointed and commissioned under this section shall have and may exercise all of the powers and authority and the benefits and privileges of a police officer or of a deputy […]
§231-4.5 Administrative rules officer; specialists; appointment and duties. The director of taxation may appoint an administrative rules officer, and administrative rules specialists as necessary to assist the administrative rules officer. The administrative rules officer shall direct the adoption of rules related to taxes administered by the department, assist with the issuance of tax memoranda and […]
§231-5 Deceased officers, duties of personal representatives, etc. The personal representatives of any deceased officer of the department of taxation, and all other persons into whose hands any tax lists, or records, papers, documents, or books, or taxes, may come, shall deliver the same to the department, and any refusal or wilful failure so to […]
