HRS §231-85
How special enforcement tax cases are chosen and funded
Read the official text at capitol.hawaii.gov ↗Each year, the special enforcement section can pick certain tax cases to handle. Money collected from those cases goes into a special state fund for tax administration. This section explains that process.
state agencies
The statute, as written — Identification of cash economy cases; retention of funds
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.
Notwithstanding any law to the contrary, each fiscal year, the special enforcement section may identify any taxpayer, assessment, investigation, or collection matter as a matter of the special enforcement section. All revenues collected from special enforcement section matters shall be deposited into the tax administration special fund.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.