HCC §19-17
When outside tax officials can see your tax returns
Read the official text at hawaiicounty.gov ↗This section lets county employees share your tax return information with tax officials from the U.S., other states, or the Multistate Tax Commission, but only for tax purposes. It overrides the usual rule that keeps tax returns private. The information can be shared as an inspection, a summary, or details from the return.
countiesstate agencies
The ordinance, as written (Hawaiʻi County) — Federal or other tax officials permitted to inspect returns;
A copy, taken August 21, 2026. The version published by Hawaiʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.
reciprocal provisions. Notwithstanding the provisions of any law making it unlawful for any person, officer, or employee of the County to make known information imparted by any tax return or permit any tax return to be seen or examined by any person, it shall be lawful to permit a duly accredited tax official of the United States or of any state or territory or the Multistate Tax Commission to inspect any tax return of any taxpayer, or to furnish to such official, commission, or the authorized representative thereof an abstract of the return or supply them with information concerning any item contained in the return or disclosed by the report of any investigation of the return or of the subject matter of the return for tax purposes only. The Multistate Tax Commission may make such information available to a duly accredited tax official of the United States or to a duly accredited tax official of any state or territory, or the authorized representative thereof, for tax purposes only.
Published by the County of Hawaiʻi Office of the County Clerk.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.