HRS § 235-117 — Reciprocal supplying of tax information


§235-117 Reciprocal supplying of tax
information. Notwithstanding section 235-116, the department may permit
the Secretary of the Treasury of the United States, the Commissioner of
Internal Revenue, the Multistate Tax Commission, or the proper officer of any
state or territory imposing an income tax upon incomes of persons taxable under
this chapter, or any county of this State, or the authorized representatives
thereof to inspect the income tax returns and estimates of any such person for
tax purposes only. The department may also furnish to these authorized persons
an abstract of an income tax return or estimate or supply these persons with
information concerning any item of income contained in a return or disclosed by
the report of an investigation of the income or return of a taxpayer. The
Multistate Tax Commission may make the information available to a duly
accredited tax official of the United States, any state or territory, or the
authorized representative thereof, for tax purposes only.