HRS § 231-3.3 — Auditor access to tax records or other information for reviews of exemptions, exclusions, credits, and deductions


HRS
[§231-3.3] Auditor access to tax records or
other information for reviews of exemptions, exclusions, credits, and
deductions. (a) Notwithstanding any other law to the contrary, the
department shall provide to the auditor any tax records and other information
maintained by the department that are requested by the auditor for the reviews
of:
(1) Exemptions, exclusions, and credits under the
general excise and use taxes, public service company tax, and insurance premium
tax, as provided by chapter 23, part VI; and
(2) Credits, exclusions, and deductions under the
income tax and financial institutions tax, as provided by chapter 23, part VII.
Any information provided to the auditor under this
section marked confidential by the department shall be kept confidential by the
auditor, except as provided in subsection (b).
(b) Notwithstanding any other law to the
contrary, the auditor may include in a report of a review that is submitted to
the legislature data that:
(1) The auditor deems necessary and relevant for the
purpose of legislative review, including information received from the
department of taxation pursuant to subsection (a); and
(2) Does not explicitly identify any specific
taxpayer or beneficiary of a tax exemption, exclusion, credit, or deduction;
provided that any information marked confidential by
the department shall be kept confidential by the legislature.