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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 231-9

Tax collection; general duties,

Official textcapitol.hawaii.gov


§231-9 Tax collection; general duties, powers of director; dollar rounding.

# (a)

The director of taxation shall collect all taxes according to the assessments. The director of taxation shall duly and accurately account to the director of finance for the collection and the amount of taxes according to such assessments and shall be liable and responsible for the full amount of the taxes assessed, unless the director of taxation shall under oath account for the noncollection of the same to the full satisfaction of the director of finance, or shall be released from accountability as provided in section 231-32. The director of taxation shall, from time to time, pay over to the director of finance all taxes collected, at such times as the director of finance shall direct. The county attorney of each county shall, under the supervision and direction of the attorney general, assist the director of taxation in the collection of all taxes.

# (b)

The director of taxation may require the rounding of tax return items (upward and downward) to the nearest whole dollar amount; provided that amounts of 50 cents shall be rounded upward.

Last amended: [L 1932 2d, c 40, §60; RL 1935, §1955; RL 1945, §5112; RL 1955, §115-13; am L Sp 1959 2d, c 1, §§14, 16; am L 1963, c 114, §1; HRS §231-9; gen ch 1985; am L 1996, c 133, §1] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 231-1.5 · Confidentiality privileges relating to taxpayer communications
  2. 231-1.6 · Personnel security program; criminal history record checks.]
  3. 231-2 · Taxation districts
  4. 231-3 · Department, general duties and powers
  5. 231-3.1 · Consideration paid not indicative of fair market value
  6. 231-3.2 · REPEALED
  7. 231-3.3 · Auditor access to tax records or other information for…
  8. 231-3.4 · Publication of reports
  9. 231-3.5 · 231-3.5
  10. 231-3.6 · Streamlined sales and use tax agreement compliance
  11. 231-4 · Assessing officers eligible to appointment as collecting…
  12. 231-4.3 · Investigators; appointment and powers
  13. 231-4.5 · Administrative rules officer; specialists;
  14. 231-5 · Deceased officers, duties of personal representatives, etc
  15. 231-6 · 231-6
  16. 231-7 · Audits, investigations, hearings, and subpoenas
  17. 231-7.5 · Expedited appeals and dispute resolution program
  18. 231-8 · Timely mailing treated as timely filing and paying
  19. 231-8.5 · Electronic filing of tax returns
  20. 231-8.6 · REPEALED
  21. 231-9 · Tax collection; general duties,
  22. 231-9.2 · Offers in compromise
  23. 231-9.3 · Tax collection; mainland contractors working on federal…
  24. 231-9.4 · Credit or debit card remittances.]
  25. 231-9.5 · Assessment of additional taxes of corporations or partnerships
  26. 231-9.6 · Fiduciaries, liability
  27. 231-9.7 · Informalities not to invalidate assessments, mistakes in…
  28. 231-9.8 · Tax bills
  29. 231-9.9 · Filing and payment of taxes by electronic funds transfer
  30. 231-10 · Department; keep offices where
  31. 231-10.5 · 231-10.5
  32. 231-10.6 · Rules or administrative guidance
  33. 231-10.7 · Temporary rulemaking authority for regulation of tax matters
  34. 231-10.8 · 231-10.8
  35. 231-11 · Police to aid assessing or collecting officers
  36. 231-12 · REPEALED
  37. 231-13 · Director; examination, investigation, and collection
  38. 231-14 · Attorney
  39. 231-15 · Returns to be signed
  40. 231-15.3 · Signature presumed authentic
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