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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 231-14

Attorney

Official textcapitol.hawaii.gov


§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 proceeding may be instituted in the name of the director or the director's deputy, the collector of the district in which the delinquency exists, or in the name of the collector of delinquent taxes.

Last amended: [L 1933, c 135, §3; RL 1935, §1967; am L 1937, c 241, §2; RL 1945, §5119; RL 1955, §115-19; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §231-14; gen ch 1985] Previous Vol04_Ch0201-0257 Next

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  3. 231-8.6 · REPEALED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  19. 231-12 · REPEALED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  32. 231-19 · REPEALED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  38. 231-22 · REPEALED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