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



(b)  All tax returns and return information
required to be filed under this chapter, and the report of any investigation of
the return or of the subject matter of the return, shall be confidential.  It
shall be unlawful for any person or any officer or employee of the State to
intentionally make known information imparted by any tax return or return
information filed pursuant to this chapter, or any report of any investigation
of the return or of the subject matter of the return, or to wilfully permit any
such return, return information, or report so made, or any copy thereof, to be
seen or examined by any person; provided that for tax purposes only the
taxpayer, the taxpayer's authorized agent, or persons with a material interest
in the return, return information, or report may examine them.  Unless
otherwise 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 per
cent shareholder in case of a corporate return;



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



(5)  The shareholder of an S corporation;



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



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



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



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



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



(11)  The Multistate Tax Commission or its authorized
representative;



(12)  Members of a limited liability company; and



(13)  A person contractually obligated to pay the taxes
assessed against another when the latter person is under audit by the
department.



Any violation of this subsection shall be a
misdemeanor.



(c)  The department may destroy the monthly
returns filed pursuant to section 237-30, or any of them, upon the expiration
of three years after the end of the calendar year in which the taxes so
returned 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, c
184, §9; am L 1993, c 5, §2; am L 1997, c 178, §5; am L 2000, c 34, §1]