Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 231-51
Purpose
Official textcapitol.hawaii.gov
RECOVERY OF MONEY OWED TO THE STATE
RECOVERY
OF MONEY OWED TO THE STATE
§231-51 Purpose. The purpose of sections 231-52 to 231-59 is to permit the retention of state income tax refunds of those persons who owe a debt to the State, who are delinquent in the payment of child support pursuant to section 576D-1, who have defaulted on an education loan note held by the United Student Aid Funds, Inc., who owe federal income taxes to the United States Treasurer, or who receive a medicaid overpayment subject to recovery under section 346-59.6.
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In this chapter (40 sections)
- 231-28 · Tax clearance before procuring liquor licenses
- 231-29 · 231-29
- 231-30 · Unknown or nonresident delinquents; procedure to collect taxes…
- 231-31 · Nonresidents engaged in business, etc., service of process on,…
- 231-32 · Records of delinquent taxes, uncollectible delinquent taxes
- 231-33 · Tax debt due the State; lien
- 231-34 · Attempt to evade or defeat tax
- 231-35 · Wilful failure to file return, supply information, or secure a…
- 231-36 · False and fraudulent statements; aiding and abetting
- 231-36.4 · Wilful failure to collect and pay over tax
- 231-36.5 · Understatement of taxpayer's liability by tax return preparer
- 231-36.6 · Substantial understatements or misstatements of amounts;…
- 231-36.7 · Promoting abusive tax shelters
- 231-36.8 · Erroneous claim for refund or credit
- 231-37 · Neglect of duty, etc., misdemeanor
- 231-38 · REPEALED
- 231-39 · Additions to taxes for noncompliance or evasion; interest on…
- 231-40 · Interpretation
- 231-40.5 · Statute of limitations; extension for substantial omissions
- 231-41 · Statute of limitation for criminal penalties
- 231-51 · Purpose
- 231-52 · Definitions
- 231-53 · Setoff against refund
- 231-54 · 231-54
- 231-55 · Finalization of setoff; credit on debt
- 231-56 · Charges for setoff; credit to agency
- 231-57 · Apportionment of joint refunds
- 231-57.5 · Notification of address and social security number of debtor…
- 231-58 · Rules
- 231-59 · Procedure additional
- 231-61 · Tax liens; co-owners' rights
- 231-62 · Tax liens; foreclosure; property
- 231-63 · Tax liens; foreclosure without suit, notice
- 231-64 · Tax liens; registered land
- 231-65 · Tax liens; notice, form of
- 231-66 · Tax liens; postponement of sale, etc
- 231-67 · Tax liens; tax deed; redemption
- 231-68 · Tax liens; costs
- 231-69 · Tax deed as evidence
- 231-70 · Disposition of surplus moneys