HRS §244D-10
Tax officials can inspect liquor sale records
The tax director or an authorized agent can look at records that liquor sellers must keep, plus other business books and papers, to check that the liquor tax is paid correctly and the law is followed. Anyone holding these records must give the inspector the access and help needed for the examination.
businesses
The statute, as written — Inspection
The director of taxation, or the duly authorized agent of the director, may examine all records required to be kept under this chapter, and books, papers, and records of any person engaged in the sale of liquor to verify the accuracy of the payment of the tax imposed by this chapter and other compliance with this chapter and regulations adopted pursuant thereto. Every person in possession of books, papers, and records and the person's agents and employees shall give the director or the duly authorized agent of the director, the means, facilities, and opportunities for examination. [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §8; am L 2022, c 76, §3]
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