Hawaii
Chapter 231
77 entries
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TITLE 14.
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§231-2 Taxation districts.
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§231-3 Department, general duties and powers.
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§231-4 Assessing officers eligible to appointment as collecting officers and vice versa.
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§231-5 Deceased officers, duties of personal representatives, etc.
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§231-6 Oath, power to administer.
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§231-7 Audits, investigations, hearings, and subpoenas.
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§231-8 Timely mailing treated as timely filing and paying.
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§231-9 Tax collection; general duties, powers of director; dollar rounding.
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§231-10 Department; keep offices where.
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§231-12 REPEALED.
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§231-14 Attorney.
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§231-16 Copies of returns.
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§231-17 Notices, how given.
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§231-18 Tax and other officials permitted to inspect returns; reciprocal provisions.
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§231-19 REPEALED.
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§231-20 Evidence, tax records as.
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§231-21 Due date on Saturday, Sunday, or holiday.
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§231-23 Adjustments and refunds.
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§231-26 Extraterritorial enforcement of tax laws.
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§231-27 Partial payment of taxes.
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§231-28 Tax clearance before procuring liquor licenses.
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§231-29 Joinder of party defendant when State claims tax liens.
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§231-30 Unknown or nonresident delinquents; procedure to collect taxes from.
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§231-31 Nonresidents engaged in business, etc., service of process on, designation of agent for service of process.
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§231-32 Records of delinquent taxes, uncollectible delinquent taxes.
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§231-33 Tax debt due the State; lien.
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§231-35 Wilful failure to file return, supply information, or secure a license.
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§231-36 False and fraudulent statements; aiding and abetting.
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§231-37 Neglect of duty, etc., misdemeanor.
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§231-38 REPEALED.
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§231-39 Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments.
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§231-40 Interpretation.
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§231-41 Statute of limitation for criminal penalties.
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§231-52 Definitions.
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§231-53 Setoff against refund.
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§231-54 Hearings; appeals.
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[§231-55] Finalization of setoff; credit on debt.
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[§231-56] Charges for setoff; credit to agency.
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[§231-57] Apportionment of joint refunds.
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[§231-58] Rules.
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§231-59 Procedure additional.
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§231-62 Tax liens; foreclosure; property.
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[§231-63] Tax liens; foreclosure without suit, notice.
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[§231-64] Tax liens; registered land.
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[§231-65] Tax liens; notice, form of.
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[§231-66] Tax liens; postponement of sale, etc.
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[§231-67] Tax liens; tax deed; redemption.
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[§231-68] Tax liens; costs.
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[§231-69] Tax deed as evidence.
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[§231-70] Disposition of surplus moneys.
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§231-82 Special enforcement section; functions, powers, and duties.
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[§231-83] Investigators and personnel, appointment and power.
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[§231-84] Right to inspection of books, records, and premises; warrants and writs; levy and seizure.
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[§231-85] Identification of cash economy cases; retention of funds.
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[§231-86] Violent interference with a tax official.
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[§231-92] Cash-based businesses; injunction.
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[§231-93] Cash-based business; defined.
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[§231-94] Failure to produce license upon demand.
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[§231-95] Failure to keep adequate books and records.
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§231-96 Failure to record transaction.
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§231-97 REPEALED.
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[§231-98] Tax avoidance price fixing.
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[§231-99] Possession of currency for tax avoidance purposes.
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[§231-100] Interference with a tax official.
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ADJUSTMENTS AND REFUNDS
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CASH ECONOMY ENFORCEMENT; CITATIONS
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CIVIL COMPLIANCE; SPECIAL ENFORCEMENT SECTION
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COLLECTION PROCEEDINGS
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DELINQUENT TAXES
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GENERAL PROVISIONS
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JEOPARDY ASSESSMENTS
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LIENS, FORECLOSURE
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PENALTIES AND INTEREST
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POLICE; DISTRICT JUDGES
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RECOVERY OF MONEY OWED TO THE STATE
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RETURNS AND RECORDS, GENERALLY; VALIDITY