DELINQUENT
TAXES



 



§231-13  Director; examination,
investigation, and collection.  (a)  The director of taxation shall be
responsible for the collection and general administration of all delinquent
taxes.  Notwithstanding any other law to the contrary, the director, by
contract, 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 of
title 14 administered by the department.



(b)  At the option of the director, any
contract 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 in
the contract; provided that this paragraph shall not apply to auditors and
accountants.



All compensation shall be payable out of the taxes
recovered for the State or from the debtor in accordance with the terms of, and
up to the amount authorized by the contract, unless otherwise determined by the
director. [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, c
88, §2; gen ch 1985; am L 1990, c 34, §3; am L 1997, c 253, §1; am L 1999, c
68, §1]