Hawaii Code — 0231
Browse 54 sections in division 0231 of the Hawaii code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 231-3. Department, general duties and powers.
- § 231-3.2. REPEALED.
- § 231-3.4. Publication of reports.
- § 231-3.5. Suspension of running of the period of limitation during bankruptcy proceedings.
- § 231-4. Assessing officers eligible to appointment as collecting officers and vice versa.
- § 231-4.5. Administrative rules officer; specialists; appointment and duties.
- § 231-5. Deceased officers, duties of personal representatives, etc.
- § 231-6. Oath, power to administer.
- § 231-7. Audits, investigations, hearings, and subpoenas.
- § 231-8. Timely mailing treated as timely filing and paying.
- § 231-8.5. Electronic filing of tax returns.
- § 231-8.6. REPEALED.
- § 231-9. Tax collection; general duties, powers of director; dollar rounding.
- § 231-9.9. Filing and payment of taxes by electronic funds transfer.
- § 231-10. Department; keep offices where.
- § 231-12. REPEALED.
- § 231-14. Attorney.
- § 231-15.5. Disclosure by return preparers.
- § 231-15.6. Returns of corporations or partnerships.
- § 231-15.7. Returns by fiduciaries.
- § 231-15.8. Time for performing certain acts postponed by reason of service in combat zone.
- § 231-16. Copies of returns.
- § 231-17. Notices, how given.
- § 231-18. Tax and other officials permitted to inspect returns; reciprocal provisions.
- § 231-19. REPEALED.
- § 231-20. Evidence, tax records as.
- § 231-21. Due date on Saturday, Sunday, or holiday.
- § 231-23. Adjustments and refunds.
- § 231-25.5. Cost recovery fees for the administration of taxes.
- § 231-26. Extraterritorial enforcement of tax laws.
- § 231-27. Partial payment of taxes.
- § 231-28. Tax clearance before procuring liquor licenses.
- § 231-29. Joinder of party defendant when State claims tax liens.
- § 231-30. Unknown or nonresident delinquents; procedure to collect taxes from.
- § 231-31. Nonresidents engaged in business, etc., service of process on, designation of agent for service of process.
- § 231-32. Records of delinquent taxes, uncollectible delinquent taxes.
- § 231-33. Tax debt due the State; lien.
- § 231-35. Wilful failure to file return, supply information, or secure a license.
- § 231-36. False and fraudulent statements; aiding and abetting.
- § 231-36.8. Erroneous claim for refund or credit.
- § 231-37. Neglect of duty, etc., misdemeanor.
- § 231-38. REPEALED.
- § 231-39. Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments.
- § 231-40. Interpretation.
- § 231-41. Statute of limitation for criminal penalties.
- § 231-52. Definitions.
- § 231-53. Setoff against refund.
- § 231-54. Hearings; appeals.
- § 231-57.5. Notification of address and social security number of debtor parent.
- § 231-59. Procedure additional.
- § 231-62. Tax liens; foreclosure; property.
- § 231-82. Special enforcement section; functions, powers, and duties.
- § 231-96. Failure to record transaction.
- § 231-97. REPEALED.