HRS §231-5
What happens to tax records when a tax officer dies
Read the official text at capitol.hawaii.gov ↗If a tax officer dies, the person in charge of their tax records or collected taxes must give them to the tax department. Refusing or deliberately failing to do so is a crime.
personal representatives
The statute, as written — Deceased officers, duties of personal representatives, etc
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.
The personal representatives of any deceased officer of the department of taxation, and all other persons into whose hands any tax lists, or records, papers, documents, or books, or taxes, may come, shall deliver the same to the department, and any refusal or wilful failure so to do shall constitute a misdemeanor.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.