HRS § 231-3.5 — 231-3.5


§231-3.5 Suspension of running of
the period of limitation during bankruptcy proceedings. The running of the
periods of limitation provided under chapters of the law under title 14
administered by the department to the contrary notwithstanding, shall be
suspended for the period during which the director of taxation is prohibited
from making an assessment of taxes by reason of title 11 (with respect to
bankruptcy) of the United States Code and for sixty days after the prohibition
is lifted.