HRS §231-40
How to understand tax law terms in this chapter
Read the official text at capitol.hawaii.gov ↗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
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.
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
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.