HRS §231-53
Using tax refunds to pay debts owed to the state
Read the official text at capitol.hawaii.gov ↗If you owe a valid debt to a state agency, the state can take that money out of your tax refund. You will get back any refund amount left over after the debt is paid.
debtors
The statute, as written — Setoff against refund
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 State, through the department of accounting and general services or the department of taxation, upon request of a claimant agency, shall set off any valid debt due and owing a claimant agency by the debtor against any debtor's refund. Any amount of the refund in excess of the amount retained to satisfy the debt shall be refunded to the debtor.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.