Chapter 231

§231-1 What key tax terms mean

§231-1.5 Taxpayer communication privacy

§231-1.6 Background checks for people who access federal tax information

§231-2 How the state is divided for tax purposes

§231-3 Department of Taxation: General Duties and Powers

§231-3.1 Related-party sales are taxed at fair market value

§231-3.3 Auditor can see tax records for tax break reviews

§231-3.4 Tax department must publish and share certain reports

§231-3.5 Pausing the time limit during bankruptcy

§231-3.6 How sellers can pay sales tax under the streamlined agreement

§231-4 Tax assessors can also work as tax collectors

§231-4.3 Tax investigators: appointment and powers

§231-4.5 Tax department rule-making staff and their jobs

§231-5 What happens to tax records when a tax officer dies

§231-6 Tax department can give oaths for its cases

§231-7 Tax office audits, investigations, and subpoenas

§231-7.5 Expedited appeals and dispute resolution program

§231-8 When mailing counts as filing or paying on time

§231-8.5 When the state can make you file taxes electronically

§231-9 Tax collection duties and rounding tax return amounts

§231-9.2 Offers in compromise

§231-9.3 Tracking mainland contractors on federal projects for tax collection

§231-9.4 Paying taxes with credit or debit cards

§231-9.5 How extra taxes are charged to companies

§231-9.6 When fiduciaries must pay taxes from held property

§231-9.7 Small mistakes won't cancel a tax bill

§231-9.8 How tax bills are sent and why missing one does not cancel your tax

§231-9.9 Paying taxes electronically when required

§231-10 Tax offices must be in each district

§231-10.5 Getting a written summary after a tax audit

§231-10.6 Rules explaining tax penalties for preparers and taxpayers

§231-10.7 How the tax department can make temporary rules

§231-10.8 Tax clearance fees

§231-11 Police must help tax officers when asked

§231-13 How the tax director collects overdue taxes

§231-14 Tax department's lawyer and how tax debts are collected

§231-15 Signing tax documents and returns

§231-15.3 When a signature on a tax document is considered real

§231-15.4 Tax return preparers must have a PTIN

§231-15.5 Tax preparers must keep your information private

§231-15.6 Who must sign corporate and partnership tax returns

§231-15.7 Who must file returns for estates and trusts

§231-15.8 Extra time for tax deadlines when serving in a combat zone

§231-16 Getting copies of your tax return

§231-17 When tax notices are considered given

§231-18 Who can see your tax return information

§231-19.3 Public disclosure of tax advice from the department

§231-19.5 When the public can see tax advice letters

§231-20 Tax records as evidence in court

§231-21 When tax payments are due on weekends or holidays

§231-21.5 Civil union partners treated like married couples for tax rules

§231-23 How to get a tax refund or credit

§231-24 Fast tax collection when the state thinks you may flee or hide property

§231-25 How the state can collect unpaid taxes

§231-25.5 Fees the tax department can charge for collections and services

§231-26 Collecting taxes across state lines

§231-27 How partial tax payments are applied

§231-28 Tax clearance before getting a liquor license

§231-29 When the state can be sued over its tax liens

§231-30 How the state can collect unpaid taxes from unknown or out-of-state people

§231-31 Out-of-state business owners must name someone in Hawaii to accept legal papers

§231-32 Public records of unpaid taxes and writing off uncollectible ones

§231-33 Unpaid state taxes create a claim on your property

§231-34 Attempt to evade or defeat tax

§231-35 Penalties for willfully not filing tax documents

§231-36 Penalties for lying on tax documents or helping others lie

§231-36.4 Paying taxes you collected: what happens if you don't

§231-36.5 Penalties for tax return preparers who understate tax liability

§231-36.6 Penalty for substantially understating tax

§231-36.7 Promoting abusive tax shelters

§231-36.8 Penalty for asking for too much tax refund or credit

§231-37 Tax officials who ignore their duties face criminal charges

§231-39 Penalties and interest for late or wrong tax filings

§231-40 How to understand tax law terms in this chapter

§231-40.5 When the tax agency has extra time to check your return

§231-41 Time limit for starting tax crime cases

§231-51 Why the state can keep your tax refund

§231-52 Who is covered and what counts as a debt

§231-53 Using tax refunds to pay debts owed to the state

§231-54 How to challenge a debt setoff against your refund

§231-55 When the setoff becomes final and is applied to your debt

§231-56 State can charge for collecting debts through setoff

§231-57 Splitting a joint tax refund when the state takes money

§231-57.5 Notifying child support of a debtor parent's address and Social Security number

§231-58 Rules

§231-59 Setoff procedure is extra, not a replacement

§231-61 When one co-owner pays the taxes, they can get a lien

§231-62 Tax lien foreclosure on real property

§231-63 Tax lien property sales without a lawsuit

§231-64 Notice to mortgage holders before selling registered land

§231-65 What the tax sale notice must say

§231-66 Tax lien sales: postponing or abandoning the sale

§231-67 Tax deed and right to buy back the property

§231-68 Tax sale costs become part of the tax lien

§231-69 What a tax deed proves in court

§231-70 Paying out extra money from a tax sale

§231-81 Special tax enforcement team created

§231-82 Special tax enforcement team's powers and duties

§231-83 Tax investigators: hiring and powers

§231-84 Tax agents' right to inspect and seize

§231-85 How special enforcement tax cases are chosen and funded

§231-86 Crimes for using violence against tax officials

§231-91 Fines and stop orders for tax law violations

§231-92 Cash-based businesses; injunction

§231-93 What counts as a cash-based business

§231-94 Show your license when asked

§231-95 Failure to keep adequate books and records

§231-96 Cash transaction record and receipt rules

§231-98 Cash discount price rules and fines

§231-99 Illegal to hold cash to avoid taxes

§231-100 Interference with a tax official