§231-18  Federal or other tax officialspermitted to inspect returns; reciprocal provisions.  Notwithstanding theprovisions of any law making it unlawful for any person, officer, or employeeof the State to make known information imparted by any tax return or permit anytax return to be seen or examined by any person, it shall be lawful to permit aduly accredited tax official of the United States, any state or territory, anycounty of this State, or the Multistate Tax Commission to inspect any tax returnof any taxpayer, or to furnish to an official, commission, or the authorizedrepresentative thereof an abstract of the return or supply the official,commission, or the authorized representative thereof with informationconcerning any item contained in the return or disclosed by the report of anyinvestigation of the return or of the subject matter of the return for taxpurposes only.  The Multistate Tax Commission may make the informationavailable to a duly accredited tax official of the United States, any state orterritory, or the authorized representative thereof, for tax purposes only. [L1937, c 109, §1; RL 1945, §5124; RL 1955, §115-23; HRS §231-18; am L 1974, c139, §1; gen ch 1985; am L Sp 2005, c 9, §3]