HRS § 237-34 — Filing of returns; disclosure of returns unlawful, penalty; destruction of returns


§237-34 Filing of returns; disclosure of
returns unlawful, penalty; destruction of returns. (a) All monthly and
annual returns shall be transmitted in the form and manner prescribed by the
department.
(b) All tax returns and return information
required to be filed under this chapter, and the report of any investigation of
the return or of the subject matter of the return, shall be confidential. It
shall be unlawful for any person or any officer or employee of the State,
including the auditor or the auditor's agent with regard to tax return
information obtained pursuant to section 23-5(a), to intentionally make known
information imparted by any tax return or return information filed pursuant to
this chapter, or any report of any investigation of the return or of the
subject matter of the return, or to wilfully permit any return, return
information, or report so made, or any copy thereof, to be seen or examined by
any person; provided that for tax purposes only, the taxpayer, the taxpayer's
authorized agent, or persons with a material interest in the return, return
information, or report may examine them. Unless otherwise provided by law,
persons with a material interest in the return, return information, or report
shall include:
(1) Trustees;
(2) Partners;
(3) Persons named in a board resolution or a one per
cent shareholder in the case of a corporate return;
(4) The person authorized to act for a corporation in
dissolution;
(5) The shareholder of an S corporation;
(6) The personal representative, trustee, heir, or
beneficiary of an estate or trust in the case of the estate's or decedent's
return;
(7) The committee, trustee, or guardian of any person
in paragraphs (1) through (6) who is incompetent;
(8) The trustee in bankruptcy or receiver, and the
attorney-in-fact of any person in paragraphs (1) through (7);
(9) Persons duly authorized by the State in
connection with their official duties;
(10) Any duly accredited tax official of the United
States or of any state or territory;
(11) The Multistate Tax Commission or its authorized
representative;
(12) Members of a limited liability company; and
(13) A person contractually obligated to pay the taxes
assessed against another when the latter person is under audit by the
department.
Any violation of this subsection shall be a class
C felony.
(c) The department may destroy the monthly
returns filed pursuant to section 237-30, or any of them, upon the expiration
of three years after the end of the calendar year in which the taxes so
returned accrued.