Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 244D-10
Inspection
Official textcapitol.hawaii.gov
§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.
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In this chapter (18 sections)
- 244D-1 · Definitions
- 244D-2 · Permit
- 244D-3 · Cooperation between department and liquor commission
- 244D-4 · Tax; limitations
- 244D-4.3 · 244D-4.3
- 244D-4.5 · REPEALED
- 244D-6 · Return, form, contents
- 244D-7 · Payment of tax; penalties
- 244D-8 · Determination of tax, additional assessments, credit, and…
- 244D-9 · Records to be kept
- 244D-10 · Inspection
- 244D-11 · Tax in addition to other taxes
- 244D-12 · Appeals
- 244D-13 · Other provisions applicable
- 244D-14 · Investigations; contempts; fees
- 244D-15 · Administration by director; rules and regulations
- 244D-16 · Penalties
- 244D-17 · Disposition of revenues