Partnertax.ai
Start free trial →

Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 231-81

231-81

Official textcapitol.hawaii.gov


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.

Last amended: [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1; am L 2022, c 79, §1] Revision Note L 2009, c 134, §9 codified to this section pursuant to §23G-15. Previous Vol04_Ch0201-0257 Next

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 231-39 · Additions to taxes for noncompliance or evasion; interest on…
  2. 231-40 · Interpretation
  3. 231-40.5 · Statute of limitations; extension for substantial omissions
  4. 231-41 · Statute of limitation for criminal penalties
  5. 231-51 · Purpose
  6. 231-52 · Definitions
  7. 231-53 · Setoff against refund
  8. 231-54 · 231-54
  9. 231-55 · Finalization of setoff; credit on debt
  10. 231-56 · Charges for setoff; credit to agency
  11. 231-57 · Apportionment of joint refunds
  12. 231-57.5 · Notification of address and social security number of debtor…
  13. 231-58 · Rules
  14. 231-59 · Procedure additional
  15. 231-61 · Tax liens; co-owners' rights
  16. 231-62 · Tax liens; foreclosure; property
  17. 231-63 · Tax liens; foreclosure without suit, notice
  18. 231-64 · Tax liens; registered land
  19. 231-65 · Tax liens; notice, form of
  20. 231-66 · Tax liens; postponement of sale, etc
  21. 231-67 · Tax liens; tax deed; redemption
  22. 231-68 · Tax liens; costs
  23. 231-69 · Tax deed as evidence
  24. 231-70 · Disposition of surplus moneys
  25. 231-81 · 231-81
  26. 231-82 · 231-82
  27. 231-83 · 231-83
  28. 231-84 · 231-84
  29. 231-85 · 231-85
  30. 231-86 · 231-86
  31. 231-91 · 231-91
  32. 231-92 · 231-92
  33. 231-93 · 231-93
  34. 231-94 · 231-94
  35. 231-95 · 231-95
  36. 231-96 · 231-96
  37. 231-97 · 231-97
  38. 231-98 · 231-98
  39. 231-99 · 231-99
  40. 231-100 · 231-100
Full table of contents →