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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 231-22

REPEALED

Official textcapitol.hawaii.gov


ADJUSTMENTS AND REFUNDS
ADJUSTMENTS
AND REFUNDS
§231-22 REPEALED. L 1989, c 14, §21.
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Vol04_Ch0201-0257
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In this chapter (40 sections)
  1. 231-11 · Police to aid assessing or collecting officers
  2. 231-12 · REPEALED
  3. 231-13 · Director; examination, investigation, and collection
  4. 231-14 · Attorney
  5. 231-15 · Returns to be signed
  6. 231-15.3 · Signature presumed authentic
  7. 231-15.4 · Tax return preparers; preparer tax identification number…
  8. 231-15.5 · Disclosure by return preparers
  9. 231-15.6 · 231-15.6
  10. 231-15.7 · Returns by fiduciaries
  11. 231-15.8 · Time for performing certain acts postponed by reason of…
  12. 231-16 · Copies of returns
  13. 231-17 · Notices, how given
  14. 231-18 · Tax and other officials permitted to inspect returns;…
  15. 231-19 · REPEALED
  16. 231-19.3 · Disclosure of letter rulings, et al
  17. 231-19.5 · 231-19.5
  18. 231-20 · Evidence, tax records as
  19. 231-21 · Due date on Saturday, Sunday, or holiday
  20. 231-21.5 · 231-21.5
  21. 231-22 · REPEALED
  22. 231-23 · Adjustments and refunds
  23. 231-24 · Jeopardy assessments, etc
  24. 231-25 · Payment, enforcement of by assumpsit action or by levy and…
  25. 231-25.5 · 231-25.5
  26. 231-26 · Extraterritorial enforcement of tax laws
  27. 231-27 · Partial payment of taxes
  28. 231-28 · Tax clearance before procuring liquor licenses
  29. 231-29 · 231-29
  30. 231-30 · Unknown or nonresident delinquents; procedure to collect taxes…
  31. 231-31 · Nonresidents engaged in business, etc., service of process on,…
  32. 231-32 · Records of delinquent taxes, uncollectible delinquent taxes
  33. 231-33 · Tax debt due the State; lien
  34. 231-34 · Attempt to evade or defeat tax
  35. 231-35 · Wilful failure to file return, supply information, or secure a…
  36. 231-36 · False and fraudulent statements; aiding and abetting
  37. 231-36.4 · Wilful failure to collect and pay over tax
  38. 231-36.5 · Understatement of taxpayer's liability by tax return preparer
  39. 231-36.6 · Substantial understatements or misstatements of amounts;…
  40. 231-36.7 · Promoting abusive tax shelters
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