HAR § 18-231-25 — (Reserved) §18-231-25

5-01 Cost recovery fees; in general. (a) The department may charge cost recovery fees as provided in sections 18-231-25.5-01 to 18-231-25.5-05, unless waived under subsection (b). (b) The director may waive any cost recovery fee in cases of hardship to be determined by all relevant facts and circumstances. (c) A cost recovery fee that is due and unpaid is a debt due the State of Hawaii and constitutes a lien in favor of the State within the meaning of section 231-33(b), HRS. (d) Whenever a person liable for a cost recovery fee and for taxes assessed makes a partial payment, the payment shall be credited first to the amount of cost recovery fees due and unpaid, and the remainder, if any, shall be credited as set forth in section 231-27, HRS. (e) Penalties and interest imposed in accordance with section 231-39, HRS, shall not apply to the fees set forth by this section. (f) All cost recovery fees collected shall be state realizations. HRS §231-19.5 HRS §231-19.5 HRS §231-19.5 HRS §231-25.5 ADMINISTRATION OF TAXES