HRS §231-85
How special enforcement tax cases are chosen and funded
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
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.