HRS § 238-7 — Audits; additional assessments; refunds


§238-7 Audits; additional assessments;
refunds. (a) Sections 237-36 to 237-40 of the general excise tax law are
hereby made applicable to the taxes imposed by this chapter, to the refunding
of overpayments thereof, and to assessments, investigations, and audits in
connection therewith, for which purpose any references therein to "gross
income" or "gross proceeds of sale" shall be deemed to refer to
the purchase price or value, as the case may be, subject to tax under this
chapter, and any references to the "annual return" shall, if the
taxpayer is not required to file an annual return under this chapter, be deemed
to refer to the monthly return mentioned in the first paragraph of section
238-5.
(b) Where the assessment of the tax imposed by
this chapter has been made within the period of limitation applicable thereto,
the tax may be collected by levy or by a proceeding in court under chapter 231;
provided that the levy is made or the proceeding was begun within fifteen years
after the assessment of the tax. For any tax that has been assessed before
July 1, 2009, the levy or proceeding shall be barred after June 30, 2024.
Notwithstanding any other provision to the
contrary in this section, the limitation on collection after assessment in this
section shall be suspended for the period:
(1) The taxpayer agrees to suspend the period;
(2) The assets of the taxpayer are in control or
custody of a court in any proceeding before any court of the United States or
any state, and for six months thereafter;
(3) An offer in compromise under section 231-3(10) is
pending;
(4) During which the taxpayer is outside the State if
the period of absence is for a continuous period of at least six months;
provided that if at the time of the taxpayer's return to the State the period
of limitations on collection after assessment would expire before the
expiration of six months from the date of the taxpayer's return, the period
shall not expire before the expiration of the six months; and
(5) An appeal of the assessment is pending before the
taxation board of review or the tax appeal court, beginning on the date the
notice of appeal is filed and concluding on the date a final decision is issued
or the case is withdrawn or dismissed.