HRS §231-40
How to understand tax law terms in this chapter
This section tells judges and officials how to read certain tax rules. It says those rules should be understood the same way similar federal tax rules are understood. It also defines the word "wilfully" for these rules.
courts
The statute, as written — Interpretation
Sections 231-34, 231-35, 231-36, and 231-36.4 shall be construed in accordance with judicial interpretations given to similar provisions of title 26 of the United States Code; consistent therewith, the term "wilfully" shall mean a voluntary, intentional violation of a known legal duty.
Sections this one refers to
§231-34 Attempt to evade or defeat tax
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