HRS § 231-83 — 231-83


[§231-83] Investigators and
personnel, appointment and power. (a) The director of taxation may
appoint, commission, or detail to the special enforcement section one or more
persons as investigators, investigator assistants, and other support staff as
the exigencies of the public service may require. Investigators may be legal
or accounting professionals; provided that their primary duty is to conduct
investigations pursuant to the authorities of the special enforcement section
and they shall not conduct or participate in criminal investigations of the tax
laws or render legal advice. Investigators may serve process and apply for and
execute search warrants or writs of entry pursuant to section 231-84 but shall
not otherwise have the powers of a police officer or deputy sheriff.
(b) Notwithstanding any other law to the
contrary relating to employment, bargaining, labor, or compensation rights or
duties, any person appointed, commissioned, or detailed to the special
enforcement section:
(1) May be an employee of the department in any
capacity, including exempt from or subject to chapters 76 and 89 as an employee
of the department;
(2) Shall be exempt from chapters 76 and 89 for
purposes of their appointment, commission, or detail capacity as investigator,
whether full-time, part-time, or temporary;
(3) May be appointed, commissioned, or detailed in
any capacity, and whose appointment, commission, or detail may be dismissed at
the pleasure of the director of taxation;
(4) If appointed, commissioned, or detailed on a
temporary basis, shall have the right to return to the person's same position
or to a related position in the same class or division within the department
when the person's appointment expires. The return rights provided under this
section shall apply to persons exempt from or subject to chapters 76 and 89;
and
(5) May be paid overtime as prescribed by an
applicable collective bargaining agreement or existing policy for excluded
employees. The compensation rights under this section shall apply to persons
exempt from or subject to chapters 76 and 89.