Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 231-24
Jeopardy assessments, etc
JEOPARDY ASSESSMENTS
JEOPARDY
ASSESSMENTS
§231-24 Jeopardy assessments, etc.
# (a)
If the department of taxation determines that a taxpayer designs to depart quickly from the State, or to remove the taxpayer's property therefrom, or to conceal the taxpayer's self or the taxpayer's property therein, or to do any other act tending to prejudice or jeopardize, in whole or in part, the assessment or collection of any tax the administration of which is within the scope of the department's duties, the department shall cause notice of the determination to be given to the taxpayer addressed to the taxpayer's last known address or place of business. The determination by the department shall be for all purposes presumptive evidence of the taxpayer's design.
# (b)
Upon making the determination, the department shall immediately assess, insofar as not theretofore assessed, and shall collect, the tax and all penalties and interest provided for by law. It shall not be a defense to any assessment made under this section, or to any distraint or other proceedings for collection initiated under this section, that the taxable year or other tax period has not terminated, or that the time otherwise allowed by law for filing a return has not expired, or that the notices otherwise required by law for making an assessment have not been given, or that the time otherwise allowed by law for taking or prosecuting an appeal or for paying the tax has not expired.
# (c)
Nothing in this section shall prejudice the right of any taxpayer to have the moneys collected held apart or in a special fund pending the pursuit of any remedy the taxpayer may have for the recovery thereof, as otherwise provided by law.
# (d)
Notwithstanding this section, the collection of the whole or any part of the tax may be stayed by filing with the department a bond in such amount, and with such sureties as the department deems necessary, together with such further security as the department may from time to time require, conditioned for the payment of the amount collection of which is stayed at the time at which, but for this section, the amount would be due.
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In this chapter (40 sections)
- 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
- 231-36.5 · Understatement of taxpayer's liability by tax return preparer
- 231-36.6 · Substantial understatements or misstatements of amounts;…
- 231-36.7 · Promoting abusive tax shelters
- 231-36.8 · Erroneous claim for refund or credit
- 231-37 · Neglect of duty, etc., misdemeanor