[231-81] Special enforcement section; created. [(a)] There is created within the department of taxation the special enforcement section to carry out civil enforcement efforts as directed by the director of taxation. The director may staff the section as the exigencies of the public service may require.

[(b)] The department of taxation shall report to the legislature no later than thirty days prior to the convening of each regular session the state resources committed to implementing [Act 134, Session Laws of Hawaii 2009] and the additional revenues raised therefor. [L 2009, c 134, pt of 2, 13(3); am L 2013, c 58, 1]


Revision Note


L 2009, c 134, 9 codified to this section pursuant to 23G-15.



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