Title 14, Taxation

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…

[§231-1.5] Confidentiality privileges relating to taxpayer communications. Section 7525 (with respect to confidentiality privileges relating to taxpayer communications) of the Internal Revenue Code shall be operative for the purposes of this title. All references to Internal Reve…

[§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…

[§231-10.5] Closing audit letters. At the conclusion of a tax audit, the department shall provide to the taxpayer a closing audit letter that shall confirm in writing the department's position on each issue considered in the audit, and which shall provide guidance on how the taxp…

[§231-10.6] Rules or administrative guidance. Rules, including temporary rules, providing examples and safe harbors shall be implemented to explain in clear and unambiguous terms the penalties and fines provided under any provision of title 14 that may be imposed against a return…

[§231-10.7] Temporary rulemaking authority for regulation of tax matters. (a) Notwithstanding any other law in title 14, chapter 91, or chapter 201M to the contrary, the department is authorized to adopt any temporary rules as the department may deem proper as provided in this se…

§231-10.8 Tax clearance fees. The department may charge a fee of $20 for each tax clearance application submitted. [L 2012, c 180, §2; am L 2024, c 76, §1]

[§231-100] Interference with a tax official. It is unlawful for any person to intentionally interfere with, hinder, obstruct, prevent, or impede any investigator, auditor, collector, or other employee of the department from obtaining license information, books, records, articles,…

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…

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 …

[§231-15.3] Signature presumed authentic. The fact that an individual's name is signed on a return, statement, or other document shall be prima facie evidence for all purposes that the return, statement, or other document was actually signed by the individual. [L 2009, c 166, pt …

[§231-15.4] Tax return preparers; preparer tax identification number required. (a) A tax return preparer shall have a valid preparer tax identification number. (b) A tax return preparer shall not: (c) A tax return preparer who violates subsection (b) shall be liable for the follo…

§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…

§231-15.6 Returns of corporations or partnerships. The returns, statements, or answers required under chapters of the law under title 14 administered by the department, in the case of a corporation, shall be made by any officer of the corporation, or in the case of a partnership,…

§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 …

[§231-19.3] Disclosure of letter rulings, et al. Notwithstanding any law to the contrary, any and all advice given or communications made by the department, including but not limited to letter rulings and determination letters, containing tax advice, shall be disclosed to the pub…

[§231-19.5] Public inspection and copying of written opinions. (a) Written opinions shall be open to public inspection and copying as provided in this section, notwithstanding sections 235-116, 236D-15, 237-34, and 237D-13 and any other law restricting disclosure of tax returns o…

§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, …

[§231-21.5] Effect of civil union. All provisions of the Internal Revenue Code referred to in this chapter that apply to a husband and wife, spouses, or person in a legal marital relationship shall be deemed to apply in this chapter to partners in a civil union with the same forc…

§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…

§231-25.5 Cost recovery fees for the administration of taxes. (a) The department may charge and add a fee to any amount due in accordance with the department's duties and powers under section 231-3 for: (b) The director may waive any fee imposed by the department under title 14 i…

§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…

§231-29 Joinder of party defendant when State claims tax liens. The director of taxation (or in the case of a lien under chapter 383, the director of labor and industrial relations) may be named a party defendant in any civil action in any state court of competent jurisdiction or…

§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:

[§231-3.1] Consideration paid not indicative of fair market value. Where sales are made by a taxpayer, taxable under title 14, to other affiliated companies or persons, or under other circumstances where the relation between the taxpayer and the buyer is such that the considerati…

[§231-3.3] Auditor access to tax records or other information for reviews of exemptions, exclusions, credits, and deductions. (a) Notwithstanding any other law to the contrary, the department shall provide to the auditor any tax records and other information maintained by the dep…

§231-3.4 Publication of reports. (a) The department of taxation shall publish reports on the following: (b) The department shall make each of these reports available in both paper form and commonly accessible electronic forms. (c) The department of taxation shall provide the repo…

§231-3.5 Suspension of running of the period of limitation during bankruptcy proceedings. The running of the periods of limitation provided under chapters of the law under title 14 administered by the department to the contrary notwithstanding, shall be suspended for the period d…

[§231-3.6] Streamlined sales and use tax agreement compliance. (a) A seller that registers to pay or collect and remit sales or use tax in accordance with the terms of the streamlined sales and use tax agreement may select one of the following methods of remittance or other metho…

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

§231-31 Nonresidents engaged in business, etc., service of process on, designation of agent for service of process. Every nonresident individual who, jointly, severally, or jointly and severally, is subject to a tax upon the gross or net income from, or sales of, an occupation, t…

§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…

[§231-36.4] Wilful failure to collect and pay over tax. Any person required to collect, account for, and pay over any tax imposed by title 14, who wilfully fails to collect or truthfully account for and pay over such tax shall be guilty of a class C felony, in addition to other p…