§231-18  Federal or other tax officials
permitted to inspect returns; reciprocal provisions.  Notwithstanding the
provisions of any law making it unlawful for any person, officer, or employee
of the State to make known information imparted by any tax return or permit any
tax return to be seen or examined by any person, it shall be lawful to permit a
duly accredited tax official of the United States, any state or territory, any
county of this State, or the Multistate Tax Commission to inspect any tax return
of any taxpayer, or to furnish to an official, commission, or the authorized
representative thereof an abstract of the return or supply the official,
commission, or the authorized representative thereof with information
concerning any item contained in the return or disclosed by the report of any
investigation of the return or of the subject matter of the return for tax
purposes only.  The Multistate Tax Commission may make the information
available to a duly accredited tax official of the United States, any state or
territory, or the authorized representative thereof, for tax purposes only. [L
1937, c 109, §1; RL 1945, §5124; RL 1955, §115-23; HRS §231-18; am L 1974, c
139, §1; gen ch 1985; am L Sp 2005, c 9, §3]