Hawaii StatutesCHAPTER 231 - ADMINISTRATION OF TAXES
- §231-1.5 - Confidentiality privileges relating to taxpayer communications.
- §231-1 - Definitions.
- §231-2 - Taxation districts.
- §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- §231-3.2 - REPEALED.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.
- §231-3 - Department, general duties and powers.
- §231-4.3 - Investigators; appointment and powers.
- §231-4.5 - Administrative rules officer; specialists; appointment and duties.
- §231-4 - Assessing officers eligible to appointment as collecting officers and vice versa.
- §231-5 - Deceased officers, duties of personal representatives, etc.
- §231-6 - Oath, power to administer.
- §231-7.5 - Expedited appeals and dispute resolution program.
- §231-7 - Hearings and subpoenas.
- §231-8.5 - Electronic filing of tax returns.
- §231-8.6 - REPEALED.
- §231-8 - Timely mailing treated as timely filing and paying.
- §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.
- §231-9 - Tax collection; general duties, powers of director; dollar rounding.
- §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 - Department; keep offices where.
- §231-11 - Police to aid assessing or collecting officers.
- §231-12 - REPEALED.
- §231-13 - Director; examination, investigation, and collection.
- §231-14 - Attorney.
- §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.
- §231-15 - Returns to be signed.
- §231-16 - Copies of returns.
- §231-17 - Notices, how given.
- §231-18 - Federal or other tax officials permitted to inspect returns; reciprocal provisions.
- §231-19.3 - Disclosure of letter rulings, et al.
- §231-19.5 - Public inspection and copying of written opinions.
- §231-19 - REPEALED.
- §231-20 - Evidence, tax records as.
- §231-21 - Due date on Saturday, Sunday, or holiday.
- §231-22 - REPEALED.
- §231-23 - Adjustments and refunds.
- §231-24 - Jeopardy assessments, etc.
- §231-25.5 - Cost recovery fees for the administration of taxes.
- §231-25 - Payment, enforcement of by assumpsit action or by levy and distraint upon all property and rights to property.
- §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.
- §231-32 - Records of delinquent taxes, uncollectible delinquent taxes.
- §231-33 - Tax debt due the State; lien.
- §231-34 - Attempt to evade or defeat tax.
- §231-35 - Wilful failure to file return, supply information, or secure a license.
- §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.
- §231-36 - False and fraudulent statements; aiding and abetting.
- §231-37 - Neglect of duty, etc.
- §231-38 - REPEALED.
- §231-39 - Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments.
- §231-40.5 - Statute of limitations; extension for substantial omissions.
- §231-40 - Interpretation.
- §231-41 - Statute of limitation for criminal penalties.
- §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.
- §231-57.5 - Notification of address and social security number of debtor parent.
- §231-57 - Apportionment of joint refunds.
- §231-58 - Rules.
- §231-59 - Procedure additional.
- §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.
- §9 - is codified to this section pursuant to §23G-15.
- §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.
- §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 by receipt.
- §231-97 - Failure to record transaction by register.
- §231-98 - Tax avoidance price fixing.
- §231-99 - Possession of currency for tax avoidance purposes.
- §231-100 - Interference with a tax official.