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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 231-13

Director; examination, investigation, and collection

Official textcapitol.hawaii.gov


DELINQUENT TAXES
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 select and retain bonded collection agencies, licensed attorneys, accountants, and auditors or other persons for the purpose of assessment, enforcement, or collection of taxes from persons subject to the provisions of title 14 administered by the department.

(b) At the option of the director, any contract entered into under this section may provide for compensation on:

# (1)

A fixed price basis;

# (2)

An hourly rate basis with or without a fixed cap;
or

# (3)

A contingent fee arrangement to be specified in the contract; provided that this paragraph shall not apply to auditors and accountants.
All compensation shall be payable out of the taxes recovered for the State or from the debtor in accordance with the terms of, and up to the amount authorized by the contract, unless otherwise determined by the director.

Last amended: [L 1933, c 135, §2; RL 1935, §1966; am L 1937, c 241, §1; RL 1945, §5118; RL 1955, §115-18; am L Sp 1959 2d, c 1, §16; HRS §231-13; am L 1982, c 88, §2; gen ch 1985; am L 1990, c 34, §3; am L 1997, c 253, §1; am L 1999, c 68, §1; am L 2013, c 93, §§1, 4] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 231-7.5 · Expedited appeals and dispute resolution program
  2. 231-8 · Timely mailing treated as timely filing and paying
  3. 231-8.5 · Electronic filing of tax returns
  4. 231-8.6 · REPEALED
  5. 231-9 · Tax collection; general duties,
  6. 231-9.2 · Offers in compromise
  7. 231-9.3 · Tax collection; mainland contractors working on federal…
  8. 231-9.4 · Credit or debit card remittances.]
  9. 231-9.5 · Assessment of additional taxes of corporations or partnerships
  10. 231-9.6 · Fiduciaries, liability
  11. 231-9.7 · Informalities not to invalidate assessments, mistakes in…
  12. 231-9.8 · Tax bills
  13. 231-9.9 · Filing and payment of taxes by electronic funds transfer
  14. 231-10 · Department; keep offices where
  15. 231-10.5 · 231-10.5
  16. 231-10.6 · Rules or administrative guidance
  17. 231-10.7 · Temporary rulemaking authority for regulation of tax matters
  18. 231-10.8 · 231-10.8
  19. 231-11 · Police to aid assessing or collecting officers
  20. 231-12 · REPEALED
  21. 231-13 · Director; examination, investigation, and collection
  22. 231-14 · Attorney
  23. 231-15 · Returns to be signed
  24. 231-15.3 · Signature presumed authentic
  25. 231-15.4 · Tax return preparers; preparer tax identification number…
  26. 231-15.5 · Disclosure by return preparers
  27. 231-15.6 · 231-15.6
  28. 231-15.7 · Returns by fiduciaries
  29. 231-15.8 · Time for performing certain acts postponed by reason of…
  30. 231-16 · Copies of returns
  31. 231-17 · Notices, how given
  32. 231-18 · Tax and other officials permitted to inspect returns;…
  33. 231-19 · REPEALED
  34. 231-19.3 · Disclosure of letter rulings, et al
  35. 231-19.5 · 231-19.5
  36. 231-20 · Evidence, tax records as
  37. 231-21 · Due date on Saturday, Sunday, or holiday
  38. 231-21.5 · 231-21.5
  39. 231-22 · REPEALED
  40. 231-23 · Adjustments and refunds
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