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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 231-5

Deceased officers, duties of personal representatives, etc

Official textcapitol.hawaii.gov


§231-5 Deceased officers, duties of personal representatives, etc. The personal representatives of any deceased officer of the department of taxation, and all other persons into whose hands any tax lists, or records, papers, documents, or books, or taxes, may come, shall deliver the same to the department, and any refusal or wilful failure so to do shall constitute a misdemeanor.

Last amended: [L 1932 2d, c 40, §9; RL 1935, §1909; RL 1945, §5109; RL 1955, §115-9; am L Sp 1959 2d, c 1, §16; HRS §231-5; am L 1976, c 200, pt of §1] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 231-1 · Definitions
  2. 231-1.5 · Confidentiality privileges relating to taxpayer communications
  3. 231-1.6 · Personnel security program; criminal history record checks.]
  4. 231-2 · Taxation districts
  5. 231-3 · Department, general duties and powers
  6. 231-3.1 · Consideration paid not indicative of fair market value
  7. 231-3.2 · REPEALED
  8. 231-3.3 · Auditor access to tax records or other information for…
  9. 231-3.4 · Publication of reports
  10. 231-3.5 · 231-3.5
  11. 231-3.6 · Streamlined sales and use tax agreement compliance
  12. 231-4 · Assessing officers eligible to appointment as collecting…
  13. 231-4.3 · Investigators; appointment and powers
  14. 231-4.5 · Administrative rules officer; specialists;
  15. 231-5 · Deceased officers, duties of personal representatives, etc
  16. 231-6 · 231-6
  17. 231-7 · Audits, investigations, hearings, and subpoenas
  18. 231-7.5 · Expedited appeals and dispute resolution program
  19. 231-8 · Timely mailing treated as timely filing and paying
  20. 231-8.5 · Electronic filing of tax returns
  21. 231-8.6 · REPEALED
  22. 231-9 · Tax collection; general duties,
  23. 231-9.2 · Offers in compromise
  24. 231-9.3 · Tax collection; mainland contractors working on federal…
  25. 231-9.4 · Credit or debit card remittances.]
  26. 231-9.5 · Assessment of additional taxes of corporations or partnerships
  27. 231-9.6 · Fiduciaries, liability
  28. 231-9.7 · Informalities not to invalidate assessments, mistakes in…
  29. 231-9.8 · Tax bills
  30. 231-9.9 · Filing and payment of taxes by electronic funds transfer
  31. 231-10 · Department; keep offices where
  32. 231-10.5 · 231-10.5
  33. 231-10.6 · Rules or administrative guidance
  34. 231-10.7 · Temporary rulemaking authority for regulation of tax matters
  35. 231-10.8 · 231-10.8
  36. 231-11 · Police to aid assessing or collecting officers
  37. 231-12 · REPEALED
  38. 231-13 · Director; examination, investigation, and collection
  39. 231-14 · Attorney
  40. 231-15 · Returns to be signed
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