JEOPARDYASSESSMENTS

 

§231-24  Jeopardy assessments, etc. (a)  If the department of taxation determines that a taxpayer designs to departquickly from the State, or to remove the taxpayer's property therefrom, or toconceal the taxpayer's self or the taxpayer's property therein, or to do anyother act tending to prejudice or jeopardize, in whole or in part, theassessment or collection of any tax the administration of which is within thescope of the department's duties, the department shall cause notice of thedetermination to be given to the taxpayer addressed to the taxpayer's lastknown address or place of business.  The determination by the department shallbe for all purposes presumptive evidence of the taxpayer's design.

(b)  Upon making the determination, thedepartment shall immediately assess, insofar as not theretofore assessed, andshall collect, the tax and all penalties and interest provided for by law.  Itshall not be a defense to any assessment made under this section, or to anydistraint or other proceedings for collection initiated under this section,that the taxable year or other tax period has not terminated, or that the timeotherwise allowed by law for filing a return has not expired, or that thenotices otherwise required by law for making an assessment have not been given,or that the time otherwise allowed by law for taking or prosecuting an appealor for paying the tax has not expired.

(c)  Nothing in this section shall prejudicethe right of any taxpayer to have the moneys collected held apart or in aspecial fund pending the pursuit of any remedy the taxpayer may have for therecovery thereof, as otherwise provided by law.

(d)  Notwithstanding this section, thecollection of the whole or any part of the tax may be stayed by filing with thedepartment a bond in such amount, and with such sureties as the departmentdeems necessary, together with such further security as the department may fromtime to time require, conditioned for the payment of the amount collection ofwhich is stayed at the time at which, but for this section, the amount would bedue. [L 1953, c 125, pt of §4; RL 1955, §115-29; am L Sp 1959 2d, c 1, §16; HRS§231-24; gen ch 1985]