HRS § 231-81 — 231-81


CIVIL
COMPLIANCE; SPECIAL ENFORCEMENT SECTION
§231-81 Special enforcement section;
created. (a) There is created within the department of taxation the
special enforcement section to carry out civil enforcement efforts as directed
by the director of taxation. The director may staff the section as the
exigencies of the public service may require.
(b) The special enforcement section may:
(1) Examine any sector of the State's economy;
(2) Initiate civil investigations to ensure that each
taxpayer pays all taxes that the taxpayer is required to pay; and
(3) Use enforcement and education to deter and
prevent non-compliance with state taxation laws.
(c) The department of taxation shall report to
the legislature no later than thirty days prior to the convening of each
regular session the state resources committed to implementing Act 134, Session
Laws of Hawaii 2009 and the additional revenues raised therefor.