HRS §231-9
Tax collection duties and rounding tax return amounts
The tax director must collect all taxes and keep accurate records for the finance director. The director must pay collected taxes to the finance director when told to. County attorneys help collect taxes. The director may round tax return amounts to the nearest whole dollar, with 50 cents rounding up.
countiesstate agencies
The statute, as written — Tax collection; general duties, powers of director; dollar rounding
(a) The director of taxation shall collect all taxes according to the assessments. The director of taxation shall duly and accurately account to the director of finance for the collection and the amount of taxes according to such assessments and shall be liable and responsible for the full amount of the taxes assessed, unless the director of taxation shall under oath account for the noncollection of the same to the full satisfaction of the director of finance, or shall be released from accountability as provided in section 231-32. The director of taxation shall, from time to time, pay over to the director of finance all taxes collected, at such times as the director of finance shall direct. The county attorney of each county shall, under the supervision and direction of the attorney general, assist the director of taxation in the collection of all taxes. (b) The director of taxation may require the rounding of tax return items (upward and downward) to the nearest whole dollar amount; provided that amounts of 50 cents shall be rounded upward.
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