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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 231-6

231-6

Official textcapitol.hawaii.gov


§231-6 Oath, power to administer.
The department of taxation may administer all oaths or affirmations required to be taken or be administered under chapters of the law under title 14 administered by the department, with respect to any matters coming within the scope of the duties of the department.

Last amended: [L 1932 2d, c 40, §10; RL 1935, §1916; RL 1945, §5110; RL 1955, §115-10; am L Sp 1959 2d, c 1, §16; HRS §231-6; am L 1983, c 217, §4; am L 1985, c 16, §3; am L 1986, c 340, §3; am L 1991, c 263, §4; am L 1995, c 66, §4] 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  7. 231-3.2 · REPEALED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  21. 231-8.6 · REPEALED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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