HRS §231-20
Tax records as evidence in court
This section says that official tax records from the Department of Taxation can be used in court as proof of what you owe, that it is unpaid, and that the tax was handled correctly. It applies to most state taxes unless the tax law says otherwise.
everyone
The statute, as written — Evidence, tax records as
In respect of every tax the administration of which is within the scope of the department of taxation's duties and except as otherwise specifically provided in the law imposing the tax, the notices of assessments, records of assessments, and lists or other records of payments and amounts unpaid, prepared by or under the authority of the department, or copies thereof, shall be prima facie proof of the assessment of the property or person assessed, the amount due and unpaid, and the delinquency in payment, and that all requirements of law in relation thereto have been complied with.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.