DELINQUENTTAXES

 

§231-13  Director; examination,investigation, and collection.  (a)  The director of taxation shall beresponsible for the collection and general administration of all delinquenttaxes.  Notwithstanding any other law to the contrary, the director, bycontract, may select and retain bonded collection agencies, licensed attorneys,accountants, and auditors or other persons for the purpose of assessment,enforcement, or collection of taxes from persons subject to the provisions oftitle 14 administered by the department.

(b)  At the option of the director, anycontract entered into under this section may provide for compensation on:

(1)  A fixed price basis;

(2)  An hourly rate basis with or without a fixed cap;or

(3)  A contingent fee arrangement to be specified inthe contract; provided that this paragraph shall not apply to auditors andaccountants.

All compensation shall be payable out of the taxesrecovered for the State or from the debtor in accordance with the terms of, andup to the amount authorized by the contract, unless otherwise determined by thedirector. [L 1933, c 135, §2; RL 1935, §1966; am L 1937, c 241, §1; RL 1945,§5118; RL 1955, §115-18; am L Sp 1959 2d, c 1, §16; HRS §231-13; am L 1982, c88, §2; gen ch 1985; am L 1990, c 34, §3; am L 1997, c 253, §1; am L 1999, c68, §1]