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     234 Tax Relief for Natural Disaster Losses--Repealed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    235D Qualified Improvement Tax Credit--Repealed

     236 Inheritance and Estate Taxes Law--Repealed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--


    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     242 Mortgage Loan Exemption--Repealed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     244 Liquor Tax Law--Repealed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     246 Real Property Tax Law--Repealed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--


     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


     256 College Savings Program

    256B Hawaii ABLE Savings Program

     257 Individual Development Accounts


Case Notes


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





        General Provisions


     231-1 Definitions

   231-1.5 Confidentiality privileges relating to taxpayer


   231-1.6 Personnel security program; criminal history record


     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   231-3.2 Repealed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


   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


    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


    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


    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


  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


    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


    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


    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).


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