Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 237D-12
Records to be kept; examination
Official textcapitol.hawaii.gov
§237D-12 Records to be kept; examination.
Every taxpayer shall keep in the English language within the State, and preserve for a period of three years, suitable records of gross rental, gross rental proceeds, or fair market rental value relating to the business taxed under this chapter, and such other books, records of account, and invoices as may be required by the department, and all such books, records, and invoices shall be open for examination at any time by the department or the Multistate Tax Commission pursuant to chapter 255, or the authorized representative thereof.
Source: view the official text
In this chapter (24 sections)
- 237D-1 · Definitions
- 237D-2 · Imposition and rates
- 237D-2.5 · County transient accommodations tax; administration
- 237D-3 · Exemptions
- 237D-3.5 · 237D-3.5
- 237D-4 · Certificate of registration
- 237D-4.5 · Certificate of registration for transient accommodations…
- 237D-5 · REPEALED
- 237D-6 · Return and payments; penalties
- 237D-6.5 · Remittances
- 237D-7 · Annual return
- 237D-7.5 · Federal assessments; adjustments of gross rental, gross…
- 237D-8 · REPEALED
- 237D-8.5 · 237D-8.5
- 237D-8.6 · Reconciliation; form requirement
- 237D-9 · Assessment of tax upon failure to make return; limitation…
- 237D-10 · Overpayment; refunds
- 237D-11 · Appeals
- 237D-12 · Records to be kept; examination
- 237D-13 · Disclosure of returns unlawful; destruction of returns
- 237D-14 · Collection by suit; injunction
- 237D-15 · Application of tax
- 237D-16 · Administration and enforcement; rules
- 237D-17 · REPEALED