HRS § 231-25.5 — 231-25.5


§231-25.5 Cost recovery fees for the
administration of taxes. (a) The department may charge and add a fee to
any amount due in accordance with the department's duties and powers under
section 231-3 for:
(1) Any cost or expense incurred by the department as
a result of any action taken to enforce the collection of taxes administered
under title 14, including levy, seizure, foreclosure, and other similar acts,
after the department has mailed written notice demanding payment and advising
that continued failure to pay the amount due may result in collection action,
including the imposition of fees pursuant to this section. Any such fee
charged against the taxpayer for costs, fees, and other charges, may include attorneys'
fees, collection agency fees, court filing fees, recording fees, and similar
fees, incurred by the department in connection with the collection action;
(2) Department-sponsored seminars or workshops,
including educational materials in various media formats;
(3) Research and reference materials published on
magnetic media, CD-ROM, or other machine-readable form; and
(4) The re-issuance of refund checks to taxpayers;
provided that no fee shall be charged if the amount of the refund check is less
than the fee.
(b) The director may waive any fee imposed by
the department under title 14 in cases of hardship as determined by the
director.
(c) Interest shall not accrue with respect to
any fee charged under this section.
(d) Notwithstanding any other provisions
provided under title 14, whenever a taxpayer makes a partial payment of a
particular delinquent amount, the amount received by the department shall first
be credited to the fees provided by this section, in the order that the fees
were charged.
(e) The department shall prescribe the
procedures relating to the charging of fees, the waiver of fees, the documents
and services for which fees may be charged, and the amount of the fees,
increasing or decreasing the fees as necessary, pursuant to rules adopted under
chapter 91.