HRS §231-13
How the tax director collects overdue taxes
Read the official text at capitol.hawaii.gov ↗The tax director is in charge of collecting overdue taxes. The director can hire outside companies or people to help assess, enforce, or collect these taxes. These helpers are paid from the taxes they recover or by the debtor, as the contract says.
debtorsstate agencies
The statute, as written — Director; examination, investigation, and collection
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
(a) The director of taxation shall be responsible for the collection and general administration of all delinquent taxes. Notwithstanding any other law to the contrary, the director, by contract, may select and retain bonded collection agencies, licensed attorneys, accountants, and auditors or other persons for the purpose of assessment, enforcement, or collection of taxes from persons subject to the provisions of title 14 administered by the department. (b) At the option of the director, any contract entered into under this section may provide for compensation on: (1) A fixed price basis; (2) An hourly rate basis with or without a fixed cap; or (3) A contingent fee arrangement to be specified in the contract; provided that this paragraph shall not apply to auditors and accountants. All compensation shall be payable out of the taxes recovered for the State or from the debtor in accordance with the terms of, and up to the amount authorized by the contract, unless otherwise determined by the director.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.