[§231-9.3  Tax collection; mainlandcontractors working on federal construction projects.]  The director oftaxation shall develop a system to determine when contractors from the UnitedStates mainland are present in Hawaii to work on federal projects, includingthe starting and anticipated completion dates for these contracts, to enforcethe laws relating to the collection of general excise taxes on thesecontractors that may be required under chapter 237.

The United States government is requested toprovide the information necessary to ascertain the names and work dates ofUnited States mainland contractors working on federal projects.  The directorof taxation shall work with the United States government to establish thisinformation to enforce and collect taxes owed to the State.

The director of taxation may contract withbonded collection agencies, licensed attorneys, accountants, auditors, or otherpersons to pursue and collect claims of the State when the mainland contractor,who owes delinquent general excise taxes or is subject to other provisionsunder chapter 231, has moved back to the United States mainland.

The director of taxation may adopt rulespursuant to chapter 91 to implement this section. [L 2001, c 206, §2]

 

Revision Note

 

  Subsection designation deleted pursuant to §23G-15(1).