§231-7  Hearings and subpoenas.  (a) 
The director of taxation, and any representative of the director duly
authorized by the director, may conduct any inquiry, investigation, or hearing,
relating to any assessment, or the amount of any tax, or the collection of any
delinquent tax, including any inquiry or investigation into the financial
resources of any delinquent taxpayer or the collectability of any delinquent
tax.



(b)  The director or other person conducting
hearings may administer oaths and take testimony under oath relating to the
matter of inquiry or investigation, and subpoena witnesses and require the
production of books, papers, documents, and records pertinent to such inquiry.



(c)  If any person disobeys any process or,
having appeared in obedience thereto, refuses to answer pertinent questions put
to the person by the director or other person conducting the hearing, or to
produce any books, papers, documents, or records pursuant thereto, the director
or other person conducting the hearing may apply to the circuit court of the
circuit wherein the inquiry or investigation is being conducted, or to any
judge of the court, setting forth the disobedience to process or refusal to
answer, and the court or judge shall cite the person to appear before the court
or judge to answer the questions or to produce the books, papers, documents, or
records, and upon the person's refusal so to do commit the person to jail until
the person testifies but not for a longer period than sixty days. 
Notwithstanding the serving of the term of commitment by any person, the
director may proceed in all respects as if the witness had not previously been
called upon to testify.  Witnesses (other than the taxpayer or the taxpayer's
or its officers, directors, agents, and employees) shall be allowed their fees
and mileage as in cases in the circuit courts, to be paid on vouchers of the
department of taxation, from any moneys available for expenses of the
department.



(d)  Any subpoena issued under this section
that does not identify the person with respect to whose liability or
investigation the subpoena is issued may be served on any person only after a
court proceeding in which the director or another person establishes that:



(1)  The subpoena relates to the investigation of a particular
person or ascertainable group or class of persons;



(2)  There is a reasonable basis for believing that
the person or group or class of persons may fail or may have failed to comply
with any provision of title 14; and



(3)  The information sought to be obtained from the
examination of records or testimony and the identity of the person or persons
with respect to whose liability the subpoena is issued is not readily available
from other sources.



(e)  The provisions of this section are in
addition to all other provisions of law, and apply to any tax within the
jurisdiction of the department. [L 1945, c 196, §1; RL 1955, §115-11; am L Sp
1959 2d, c 1, §16; HRS §231-7; gen ch 1985; am L 2009, c 166, §17]



 



Note



 



  Applicability of 2009 amendment.  L 2009, c 166, §27.