HRS § 231-18 — Tax and other officials permitted to inspect returns; reciprocal provisions


§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 seen or examined by any person, it shall be lawful to:
(1) Permit a duly accredited tax official of the
United States, any state or territory, any county of this State, or the
Multistate Tax Commission to inspect any tax return of any taxpayer;
(2) Furnish to an official, commission, or the
authorized representative thereof an abstract of the return or supply the
official, commission, or the authorized representative thereof with information
concerning any item contained in the return or disclosed by the report of any
investigation of the return or of the subject matter of the return for tax
purposes only; or
(3) Provide tax return information to the auditor
pursuant to section 23-5(a).
The Multistate Tax Commission may make the
information available to a duly accredited tax official of the United States,
any state or territory, or the authorized representative thereof, for tax
purposes only.