Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 231-20
Evidence, tax records as
Official textcapitol.hawaii.gov
§231-20 Evidence, tax records as. In respect of every tax the administration of which is within the scope of the department of taxation's duties and except as otherwise specifically provided in the law imposing the tax, the notices of assessments, records of assessments, and lists or other records of payments and amounts unpaid, prepared by or under the authority of the department, or copies thereof, shall be prima facie proof of the assessment of the property or person assessed, the amount due and unpaid, and the delinquency in payment, and that all requirements of law in relation thereto have been complied with.
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In this chapter (40 sections)
- 231-10.6 · Rules or administrative guidance
- 231-10.7 · Temporary rulemaking authority for regulation of tax matters
- 231-10.8 · 231-10.8
- 231-11 · Police to aid assessing or collecting officers
- 231-12 · REPEALED
- 231-13 · Director; examination, investigation, and collection
- 231-14 · Attorney
- 231-15 · Returns to be signed
- 231-15.3 · Signature presumed authentic
- 231-15.4 · Tax return preparers; preparer tax identification number…
- 231-15.5 · Disclosure by return preparers
- 231-15.6 · 231-15.6
- 231-15.7 · Returns by fiduciaries
- 231-15.8 · Time for performing certain acts postponed by reason of…
- 231-16 · Copies of returns
- 231-17 · Notices, how given
- 231-18 · Tax and other officials permitted to inspect returns;…
- 231-19 · REPEALED
- 231-19.3 · Disclosure of letter rulings, et al
- 231-19.5 · 231-19.5
- 231-20 · Evidence, tax records as
- 231-21 · Due date on Saturday, Sunday, or holiday
- 231-21.5 · 231-21.5
- 231-22 · REPEALED
- 231-23 · Adjustments and refunds
- 231-24 · Jeopardy assessments, etc
- 231-25 · Payment, enforcement of by assumpsit action or by levy and…
- 231-25.5 · 231-25.5
- 231-26 · Extraterritorial enforcement of tax laws
- 231-27 · Partial payment of taxes
- 231-28 · Tax clearance before procuring liquor licenses
- 231-29 · 231-29
- 231-30 · Unknown or nonresident delinquents; procedure to collect taxes…
- 231-31 · Nonresidents engaged in business, etc., service of process on,…
- 231-32 · Records of delinquent taxes, uncollectible delinquent taxes
- 231-33 · Tax debt due the State; lien
- 231-34 · Attempt to evade or defeat tax
- 231-35 · Wilful failure to file return, supply information, or secure a…
- 231-36 · False and fraudulent statements; aiding and abetting
- 231-36.4 · Wilful failure to collect and pay over tax