§237-34  Filing of returns; disclosure ofreturns unlawful, penalty; destruction of returns.  (a)  All monthly andannual returns shall be transmitted to the office of the taxation district inwhich the privilege upon which the tax accrued is exercised.  Where theprivilege is exercised in more than one taxation district the returns shall betransmitted to the office of the first district.

(b)  All tax returns and return informationrequired to be filed under this chapter, and the report of any investigation ofthe return or of the subject matter of the return, shall be confidential.  Itshall be unlawful for any person or any officer or employee of the State tointentionally make known information imparted by any tax return or returninformation filed pursuant to this chapter, or any report of any investigationof the return or of the subject matter of the return, or to wilfully permit anysuch return, return information, or report so made, or any copy thereof, to beseen or examined by any person; provided that for tax purposes only thetaxpayer, the taxpayer's authorized agent, or persons with a material interestin the return, return information, or report may examine them.  Unlessotherwise provided by law, persons with a material interest in the return,return information, or report shall include:

(1)  Trustees;

(2)  Partners;

(3)  Persons named in a board resolution or a one percent shareholder in case of a corporate return;

(4)  The person authorized to act for a corporation indissolution;

(5)  The shareholder of an S corporation;

(6)  The personal representative, trustee, heir, orbeneficiary of an estate or trust in case of the estate's or decedent's return;

(7)  The committee, trustee, or guardian of any personin paragraphs (1) to (6) who is incompetent;

(8)  The trustee in bankruptcy or receiver, and theattorney-in-fact of any person in paragraphs (1) to (7);

(9)  Persons duly authorized by the State inconnection with their official duties;

(10)  Any duly accredited tax official of the United Statesor of any state or territory;

(11)  The Multistate Tax Commission or its authorizedrepresentative;

(12)  Members of a limited liability company; and

(13)  A person contractually obligated to pay the taxesassessed against another when the latter person is under audit by thedepartment.

Any violation of this subsection shall be amisdemeanor.

(c)  The department may destroy the monthlyreturns filed pursuant to section 237-30, or any of them, upon the expirationof three years after the end of the calendar year in which the taxes soreturned accrued. [L 1935, c 141, §6(2); RL 1945; §5465; am L 1945, c 253, §8;RL 1955, §117-29; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §237-34;am L 1974, c 139, §5; am L 1981, c 170, §1; am L 1984, c 95, §3; am L 1990, c184, §9; am L 1993, c 5, §2; am L 1997, c 178, §5; am L 2000, c 34, §1]