HRS §235-20.5
Creating a special fund for tax administration
This section creates a special fund for tax administration. Money from certain fees, enforcement revenues, and fines goes into this fund. The fund pays for taxpayer guidance, certificates, enforcement operations, support staff, and taxpayer education programs.
state agencies
The statute, as written — Tax administration special fund; established
(a) There is established a tax administration special fund, into which shall be deposited: (1) Fees collected under sections 235-20 and 235-110.9; (2) Revenues collected by the special enforcement section pursuant to section 231-85; provided that in each fiscal year, of the total revenues collected by the special enforcement section, all revenues in excess of $2,000,000 shall be deposited into the general fund; and (3) Fines assessed pursuant to section 237D-4. (b) The moneys in the fund shall be used for the following purposes: (1) Issuing comfort letters, letter rulings, written opinions, and other guidance to taxpayers; (2) Issuing certificates under [section] 235-110.9; (3) Administering the operations of the special enforcement section; (4) Funding support staff positions in the special enforcement section; and (5) Developing, implementing, and providing taxpayer education programs, including tax publications.
Sections this one refers to
§231-85 How special enforcement tax cases are chosen and funded
§235-20 Fees for comfort letters from the tax department
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