Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 231-40 — Interpretation

§231-40 Interpretation.
Sections 231-34, 231-35, 231-36, and 231-36.4 shall be construed in accordance
with judicial interpretations given to similar provisions of title 26 of the
United States Code; consistent therewith, the term "wilfully" shall
mean a voluntary, intentional violation of a known legal duty.

Last amended: [L 1995, c 92, pt of §2; am L 2009, c 166, §22; am L 2011, c 43, §3] Case Notes Where, pursuant to this section, the Cheek interpretation of the wilfulness requirement--that a jury must be permitted to consider evidence of a defendant's good faith belief that defendant's conduct did not violate the tax laws, even if that belief was not objectively reasonable, in determining whether defendant acted wilfully--was adopted and applied in construing §231-36(a), the trial court erred in excluding defe

Source: official text