Chapter 231 — Chapter 231

GENERAL PROVISIONS §231-1 Definitions. Whenever used in chapters of the law under title 14 administered by the department: "Assessor" or "assistant assessor" means the assessor or an assistant assessor appointed for the taxation district concerned. Whenever there is more than one…

[§231-1.6 Personnel security program; criminal history record checks.] (a) The department shall establish a personnel security program that ensures a background investigation is completed at the appropriate level designated by the federal government for any person, including any …

§231-10 Department; keep offices where. The department of taxation shall keep offices in the several districts, for the convenience of the public business. [L 1932 2d, c 40, §59; RL 1935, §1956; RL 1945, §5113; RL 1955, §115-14; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS…

POLICE; DISTRICT JUDGES §231-11 Police to aid assessing or collecting officers. The director of taxation or any assessing or collecting officer of the department of taxation, when resisted or impeded in the exercise of the director's or assessing or collecting officer's office, m…

§231-12 REPEALED. L 1995, c 92, §20.

DELINQUENT TAXES §231-13 Director; examination, investigation, and collection. (a) The director of taxation shall be responsible for the collection and general administration of all delinquent taxes. Notwithstanding any other law to the contrary, the director, by contract, may se…

§231-14 Attorney. The attorney general shall assign one of the attorney general's deputies as attorney and legal advisor and representative of the director of taxation. The attorney may proceed to enforce payment of any delinquent taxes by any means provided by law. Any legal pro…

RETURNS AND RECORDS, GENERALLY; VALIDITY §231-15 Returns to be signed. Every return statement, or other document required to be made for taxation purposes shall be signed in accordance with forms or regulations prescribed by the department of taxation. Where forms or regulations …

§231-15.5 Disclosure by return preparers. (a) Any person who is engaged in the business of preparing, or providing services in connection with the preparation of, tax returns or any person who, for compensation, prepares any tax return for any other person and, without the writte…

§231-15.7 Returns by fiduciaries. The returns, statements, or answers required under chapters of the law under title 14 administered by the department shall be made, in the form and manner prescribed by the department, by the personal representative, trustee, guardian, or other f…

§231-15.8 Time for performing certain acts postponed by reason of service in combat zone. (a) This section shall apply to state tax laws set forth in this title 14 that provide for the filing with the director of taxation of a return or statement of the tax or payment of the amou…

§231-16 Copies of returns. Except as otherwise provided by law, copies of any tax return filed with the department of taxation shall be furnished to the taxpayer filing the return or to the taxpayer's representative who has written authorization to be provided such copies upon th…

§231-17 Notices, how given. Unless otherwise provided, every notice, the giving of which by the department of taxation is required or authorized, shall be deemed to have been given on the date when the notice was mailed, properly addressed to the addressee at the addressee's last…

§231-18 Tax and other officials permitted to inspect returns; reciprocal provisions. Notwithstanding the provisions of any law making it unlawful for any person, officer, or employee of the State to make known information imparted by any tax return or permit any tax return to be …

§231-19 REPEALED. L 1989, c 14, §20.

§231-2 Taxation districts. For the purpose of taxation, the State is divided into the following four districts:

§231-20 Evidence, tax records as. In respect of every tax the administration of which is within the scope of the department of taxation's duties and except as otherwise specifically provided in the law imposing the tax, the notices of assessments, records of assessments, and list…

§231-21 Due date on Saturday, Sunday, or holiday. When the due date for any remittance or document required by any law imposing a tax falls on a Saturday, Sunday, or legal holiday, the remittance or document shall not be due until the next succeeding day which is not a Saturday, …

ADJUSTMENTS AND REFUNDS §231-22 REPEALED. L 1989, c 14, §21.

§231-23 Adjustments and refunds. (a) This subsection shall apply to all taxes except those collected under chapter 247 and those collected under a chapter containing a provision for credit and refund of the amount of tax paid in excess of the tax imposed by such chapter. As to al…

JEOPARDY ASSESSMENTS §231-24 Jeopardy assessments, etc. (a) If the department of taxation determines that a taxpayer designs to depart quickly from the State, or to remove the taxpayer's property therefrom, or to conceal the taxpayer's self or the taxpayer's property therein, or …

COLLECTION PROCEEDINGS §231-25 Payment, enforcement of by assumpsit action or by levy and distraint upon all property and rights to property. (a) If any tax be unpaid when due, the director of taxation may proceed to enforce the payment of the same, with all penalties, as follows…

§231-26 Extraterritorial enforcement of tax laws. (a) The courts of the State shall recognize and enforce the liability for taxes lawfully imposed by the laws of any state which extends a like comity, whether by statute or case law, in respect of the liability for taxes lawfully …

§231-27 Partial payment of taxes. Whenever a taxpayer makes a partial payment of a particular assessment of taxes, the amount received by the department of taxation shall first be credited to interest, then to penalties, and then to principal. [L 1949, c 312, §1; RL 1955, §115-32…

§231-28 Tax clearance before procuring liquor licenses. No liquor licenses shall be issued or renewed unless the applicant therefor shall present to the issuing agency, a certificate signed by the director of taxation, showing that the applicant does not owe the State any delinqu…

§231-3 Department, general duties and powers. The department of taxation shall have the following duties and powers, in addition to any others prescribed or granted by this chapter:

§231-3.2 REPEALED. L 2007, c 9, §21.

§231-30 Unknown or nonresident delinquents; procedure to collect taxes from. Notwithstanding section 604-7(c):

§231-32 Records of delinquent taxes, uncollectible delinquent taxes. The department of taxation shall prepare and maintain, open to public inspection, a complete record of the amounts of taxes assessed in each district that have become delinquent with the name of the delinquent t…

§231-33 Tax debt due the State; lien. (a) Within the meaning of this section: (b) Any state tax that is due and unpaid is a debt due the State and constitutes a lien in favor of the State upon all property and rights to property, whether real or personal, belonging to any person …

PENALTIES AND INTEREST §231-34 Attempt to evade or defeat tax. Any person who wilfully attempts in any manner to evade or defeat any tax imposed under title 14, or its payment, in addition to other penalties provided by law, shall be guilty of a class C felony and, upon convictio…

§231-35 Wilful failure to file return, supply information, or secure a license. Any person required to make a return, make a report, keep any records, supply any information, or secure any license required under title 14, who wilfully fails to make the return, make the report, ke…

§231-36 False and fraudulent statements; aiding and abetting. (a) Any person who wilfully makes and subscribes any return, statement, or other document required to be made under title 14, except chapter 238, which contains or is verified by a written declaration that it is true a…

§231-36.8 Erroneous claim for refund or credit. (a) If a claim for refund or credit with respect to tax is made for an excessive amount, the person making the claim shall be liable for a penalty in an amount equal to twenty per cent of the excessive amount; provided that there sh…

§231-37 Neglect of duty, etc., misdemeanor. Any officer of the department of taxation, the state director of finance, any person duly authorized by the director of taxation, or any police officer, on whom duties are imposed under this chapter, who wilfully fails or refuses or neg…

§231-38 REPEALED. L 1995, c 92, §21.

§231-39 Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments. (a) Except as otherwise provided, this section shall apply to every tax or revenue law of the State that provides for the filing with the director of taxation of a return or state…

§231-4 Assessing officers eligible to appointment as collecting officers and vice versa. Appointees to offices or positions in the department of taxation for the assessing of taxes shall be eligible for appointment to offices or positions in the department for the collection of t…

§231-4.5 Administrative rules officer; specialists; appointment and duties. The director of taxation may appoint an administrative rules officer, and administrative rules specialists as necessary to assist the administrative rules officer. The administrative rules officer shall d…

§231-5 Deceased officers, duties of personal representatives, etc. The personal representatives of any deceased officer of the department of taxation, and all other persons into whose hands any tax lists, or records, papers, documents, or books, or taxes, may come, shall deliver …

RECOVERY OF MONEY OWED TO THE STATE §231-51 Purpose. The purpose of sections 231-52 to 231-59 is to permit the retention of state income tax refunds of those persons who owe a debt to the State, who are delinquent in the payment of child support pursuant to section 576D-1, who ha…

§231-52 Definitions. As used in sections 231-51 to 231-59, unless the context otherwise requires: "Claimant agency" includes any state agency, board, commission, department, institution, the judiciary, or other state organization, or any subdivision thereof. In the case of delinq…

§231-53 Setoff against refund. The State, through the department of accounting and general services or the department of taxation, upon request of a claimant agency, shall set off any valid debt due and owing a claimant agency by the debtor against any debtor's refund. Any amount…

§231-57.5 Notification of address and social security number of debtor parent. The department of accounting and general services or the department of taxation shall notify the child support enforcement agency of the address and social security number of each debtor who has been s…

§231-59 Procedure additional. The setoff procedure authorized by sections 231-53 to 231-57.5 is in addition to and not in substitution of any other remedy available by law. [L 1982, c 199, pt of §1; am L 2017, c 12, §35]

§231-62 Tax liens; foreclosure; property. (a) Upon enforcement or foreclosure by the State, in any manner whatsoever, of any state tax lien on real property, all state taxes of whatsoever nature and howsoever accruing and due at the time of the foreclosure sale from the taxpayer …

§231-7 Audits, investigations, hearings, and subpoenas. (a) The director of taxation, and any representative of the director duly authorized by the director, may conduct any civil audit or criminal investigation, investigation, or hearing, relating to any tax, assessment, or coll…

§231-7.5 Expedited appeals and dispute resolution program. (a) The department shall be authorized to implement an administrative appeals and dispute resolution program that shall expeditiously resolve all tax, penalty, interest, fine, assessment, and other such disputes between t…

§231-8 Timely mailing treated as timely filing and paying. (a) Any report, claim, tax return, statement, or other document required or authorized to be filed with or any payment made to the State which is: (b) If any report, claim, tax return, statement, remittance, or other docu…

§231-8.5 Electronic filing of tax returns. (a) The department may allow filing by electronic, telephonic, or optical means of any tax return, application, report, or other document required under the provisions of title 14 administered by the department. (b) If the requirements o…