HRS § 231-9.3 — Tax collection; mainland contractors working on federal construction projects.]


[§231-9.3 Tax collection; mainland
contractors working on federal construction projects.] The director of
taxation shall develop a system to determine when contractors from the United
States mainland are present in Hawaii to work on federal projects, including
the starting and anticipated completion dates for these contracts, to enforce
the laws relating to the collection of general excise taxes on these
contractors that may be required under chapter 237.
The United States government is requested to
provide the information necessary to ascertain the names and work dates of
United States mainland contractors working on federal projects. The director
of taxation shall work with the United States government to establish this
information to enforce and collect taxes owed to the State.
The director of taxation may contract with
bonded collection agencies, licensed attorneys, accountants, auditors, or other
persons to pursue and collect claims of the State when the mainland contractor,
who owes delinquent general excise taxes or is subject to other provisions
under chapter 231, has moved back to the United States mainland.
The director of taxation may adopt rules
pursuant to chapter 91 to implement this section.