HRS §244D-13
Other rules that also apply
Read the official text at capitol.hawaii.gov ↗This section says that most tax rules from other Hawaii tax laws also apply to the liquor tax, unless they conflict. It also allows the tax department to share liquor tax returns with the liquor commission, if that does not violate another law.
everyone
The statute, as written — Other provisions applicable
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.
All of the provisions of chapters 235 and 237 not inconsistent with this chapter and which may appropriately be applied to the taxes, persons, circumstances, and situations involved in this chapter, including (without prejudice to the generality of the foregoing) provisions as to penalties and interest, and provisions granting administrative powers to the director of taxation, and provisions for the assessment, levy, and collection of taxes, shall be applicable to the taxes imposed by this chapter, and to the assessment, levy, and collection thereof, except that returns, return information, or reports under this chapter and relating only to this chapter may be made known to the liquor commission by the department of taxation, if not in conflict with section 231-18. [L Sp 1984 1st, c 1, pt of §2; am L 1986, c 344, §9]
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.