HRS § 235-102 — Records and special returns


§235-102 Records and special returns.
(a) Records. Every person liable to any tax imposed by this chapter or for
the collection or deduction thereof at source, shall keep full, complete,
regular, and accurate books of account in which all the person's transactions
shall be entered in regular order; provided that the director of taxation may,
by regulation, provide for the keeping of simpler accounts in cases where, by
reason of the smallness of the income or otherwise, undue hardship or expense
will be caused by the keeping of full books of account. All books of account
required to be kept by this chapter shall be preserved for a period of three
years, except that the director may, in writing, consent to their destruction
within such period or may require that they be kept longer.
(b) Special returns and statements. Whenever
it is necessary, in the judgment of the director, the director may require any
taxpayer, or person liable for the collection or deduction of tax at source, by
notice served upon the taxpayer or other person, to make such returns or render
such signed statements as the director deems sufficient to show whether or not
the taxpayer or other person is liable under this chapter.