HRS §231-3.5
Pausing the time limit during bankruptcy
This section pauses the time limit for the tax department to assess taxes while bankruptcy rules stop them from acting, plus a short extra period after the stop ends. It only applies when bankruptcy protection is in place.
everyone
The statute, as written — Suspension of running of the period of limitation during bankruptcy proceedings
The running of the periods of limitation provided under chapters of the law under title 14 administered by the department to the contrary notwithstanding, shall be suspended for the period during which the director of taxation is prohibited from making an assessment of taxes by reason of title 11 (with respect to bankruptcy) of the United States Code and for sixty days after the prohibition is lifted.
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