MCC §3.48.115
Tax officials can inspect tax returns
Read the official text at library.municode.com ↗This section allows certain tax officials from the U.S., other states, or the multistate tax commission to see your tax return or get information from it, but only for tax purposes. It overrides the usual rule that keeps tax returns private.
state agencies
The ordinance, as written (Maui County) — Returns—Inspection by tax officials
A copy, taken August 21, 2026. The version published by Maui County is the one that governs, and it may have changed since. Check it before relying on anything here.
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 him 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.
(Ord. 1076 § 3 (part), 1980: prior code § 6-1.16)
Read the official text at library.municode.com ↗as published Nov 21, 2025our copy taken Aug 21, 2026
Published by the County of Maui through Municode.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.