ROH §8-1.13
Tax officials can inspect returns for tax purposes
Read the official text at honolulu.gov ↗This section lets city employees share tax return information with tax officials from the U.S., other states, territories, or the Multistate Tax Commission. This sharing is allowed only for tax purposes, even though other laws normally keep returns secret.
state agencies
The ordinance, as written (Honolulu County) — Federal or other tax officials permitted to inspect returns - Reciprocal provisions
A copy, taken August 22, 2026. The version published by Honolulu 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 city 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 such person 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 City and County of Honolulu through American Legal Publishing.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.