HRS §231-81
Special tax enforcement team created
This section creates a special team inside the tax department to enforce tax laws. The team can look into any part of the economy, start civil investigations, and use enforcement and education to stop tax cheating. The tax department must report to the legislature before each regular session about resources and extra money raised.
state agencies
The statute, as written — Special enforcement section; created
(a) There is created within the department of taxation the special enforcement section to carry out civil enforcement efforts as directed by the director of taxation. The director may staff the section as the exigencies of the public service may require. (b) The special enforcement section may: (1) Examine any sector of the State's economy; (2) Initiate civil investigations to ensure that each taxpayer pays all taxes that the taxpayer is required to pay; and (3) Use enforcement and education to deter and prevent non-compliance with state taxation laws. (c) The department of taxation shall report to the legislature no later than thirty days prior to the convening of each regular session the state resources committed to implementing Act 134, Session Laws of Hawaii 2009 and the additional revenues raised therefor.
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