HRS § 247-6.5 — 247-6.5


§247-6.5 Limitation period for
assessment, levy, collection, or credit. The amount of conveyance taxes
imposed by this chapter shall be assessed or levied, and the overpayment, if
any, shall be credited within three years after filing of the certificate
prescribed by section 247-6. No proceeding in court without assessment for the
collection of the taxes shall be begun after the expiration of the three-year
period. 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or the case is withdrawn or dismissed.
In the case of a false or fraudulent
certificate filed with the intent to evade tax, or of a failure to file a
certificate, the tax may be assessed or levied at any time.