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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 231-55

Finalization of setoff; credit on debt

Official textcapitol.hawaii.gov


[§231-55] Finalization of setoff; credit on debt. Upon completion of the hearing and appeal process set out in section 231-54, or upon the debtor's failure to timely request a hearing pursuant to that section, the setoff shall become final. The amount of the setoff after deduction of any charge authorized by section 231-56 shall be credited by the claimant agency against the debtor's debt.

Last amended: [L 1982, c 199, pt of §1] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 231-32 · Records of delinquent taxes, uncollectible delinquent taxes
  2. 231-33 · Tax debt due the State; lien
  3. 231-34 · Attempt to evade or defeat tax
  4. 231-35 · Wilful failure to file return, supply information, or secure a…
  5. 231-36 · False and fraudulent statements; aiding and abetting
  6. 231-36.4 · Wilful failure to collect and pay over tax
  7. 231-36.5 · Understatement of taxpayer's liability by tax return preparer
  8. 231-36.6 · Substantial understatements or misstatements of amounts;…
  9. 231-36.7 · Promoting abusive tax shelters
  10. 231-36.8 · Erroneous claim for refund or credit
  11. 231-37 · Neglect of duty, etc., misdemeanor
  12. 231-38 · REPEALED
  13. 231-39 · Additions to taxes for noncompliance or evasion; interest on…
  14. 231-40 · Interpretation
  15. 231-40.5 · Statute of limitations; extension for substantial omissions
  16. 231-41 · Statute of limitation for criminal penalties
  17. 231-51 · Purpose
  18. 231-52 · Definitions
  19. 231-53 · Setoff against refund
  20. 231-54 · 231-54
  21. 231-55 · Finalization of setoff; credit on debt
  22. 231-56 · Charges for setoff; credit to agency
  23. 231-57 · Apportionment of joint refunds
  24. 231-57.5 · Notification of address and social security number of debtor…
  25. 231-58 · Rules
  26. 231-59 · Procedure additional
  27. 231-61 · Tax liens; co-owners' rights
  28. 231-62 · Tax liens; foreclosure; property
  29. 231-63 · Tax liens; foreclosure without suit, notice
  30. 231-64 · Tax liens; registered land
  31. 231-65 · Tax liens; notice, form of
  32. 231-66 · Tax liens; postponement of sale, etc
  33. 231-67 · Tax liens; tax deed; redemption
  34. 231-68 · Tax liens; costs
  35. 231-69 · Tax deed as evidence
  36. 231-70 · Disposition of surplus moneys
  37. 231-81 · 231-81
  38. 231-82 · 231-82
  39. 231-83 · 231-83
  40. 231-84 · 231-84
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