Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 244D-10 — Inspection
§244D-10 Inspection. The director of
taxation, or the duly authorized agent of the director, may examine all records
required to be kept under this chapter, and books, papers, and records of any
person engaged in the sale of liquor to verify the accuracy of the payment of the
tax imposed by this chapter and other compliance with this chapter and
regulations adopted pursuant thereto. Every person in possession of books,
papers, and records and the person's agents and employees shall give the
director or the duly authorized agent of the director, the means, facilities,
and opportunities for examination.
Source: official text