HRS § 231-84 — 231-84


[§231-84] Right to inspection of
books, records, and premises; warrants and writs; levy and seizure. (a)
Upon presenting credentials, the special enforcement section may examine any
books, papers, records, and any article or item of business transacted of any
person engaged in business in this State to verify the accuracy of the
reporting and payment of the taxes imposed by law. Every person in possession
of any books, papers, records, or articles or items of business transacted, and
the person's agents and employees, shall provide the special enforcement
section the means, facilities, and opportunities for the examinations upon
request, to the extent reasonably possible under the circumstances.
(b) The special enforcement section may
inspect the operations, premises, and storage areas of any person engaged in
business in this State during regular business hours.
(c) The special enforcement section may
inspect the operations, premises, and storage areas of any person engaged in
business in this State at any time, without notice, upon the issuance of a
warrant or writ of entry based upon probable cause of a violation under title
14. The determination of probable cause for purposes of this section shall be
made based upon the standard of probable cause for an administrative or civil
search or seizure. Application for a search warrant or writ of entry under
this section shall be made by making a declaration, under oath, which includes
the following:
(1) The taxpayer's form of business;
(2) The taxpayer's interest in and address of the
premises sought to be searched;
(3) Whether permission to search the premises has
been requested in advance of requesting the warrant or writ;
(4) The particular books, records, items, articles,
assets, or contraband reasonably believed to be on the premises; and
(5) The alleged violation reasonably believed to have
occurred, including nonpayment of taxes; and, if searching or seizing in
furtherance of collection, identification of the assets reasonably believed to
be on the premises.
The special enforcement section may apply to
the circuit court where the person is located for issuance of such warrant or
writ. The special enforcement section may execute warrants or writs of entry.
Any police officer, criminal investigator, or deputy sheriff of this State or
any county shall be required to render assistance and aid to the special
enforcement section in executing warrants and writs, upon request. Criminal
law enforcement agencies that assist the special enforcement section may be compensated,
as determined by the director; provided that no person or agency shall be
compensated on the basis of a specific percentage or fraction of the money
collected from taxpayers.
(d) The special enforcement section's ability
to inspect shall include inspection of all statements, books, papers, and
records in whatever format, including electronic format, articles or items of
business transacted, including inventory, supplies, stock, and cash on hand,
pertaining to the sales or other business activities of any person to verify
the accuracy of the reporting and payment of taxes imposed by law.
(e) The special enforcement section may seize
and levy any assets in the custody or control of any person pursuant to this
chapter, and subject to all rights of appeal set forth herein.