HRS §231-1.5
Taxpayer communication privacy
This section adopts the federal tax confidentiality privilege for Hawaii state taxes. It applies the same privacy rules to state tax matters, with state agencies and courts standing in for federal ones. It is a narrow rule that simply makes the federal privilege work here.
everyone
The statute, as written — Confidentiality privileges relating to taxpayer communications
Section 7525 (with respect to confidentiality privileges relating to taxpayer communications) of the Internal Revenue Code shall be operative for the purposes of this title. All references to Internal Revenue Code sections within section 7525 shall be operative for purposes of this section. The term "Internal Revenue Service" as used in section 7525(a)(2)(A) means the department; the term "federal court" as used in section 7525(a)(2)(B) means state court; and the term "United States" as used in section 7525(a)(2)(B) means State.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.