Hawaii § 231-15.5 - Disclosure by return preparers.
Full text of Hawaii Hawaii Revised Statutes § 231-15.5 — Disclosure by return preparers., with citation guidance and answers to common questions.
§ 231-15.5. Disclosure by return preparers.
(a) Any person who is engaged in the business of preparing, or providing services in connection with the preparation of, tax returns or any person who, for compensation, prepares any tax return for any other person and, without the written consent or request of the person for whom the return is prepared: (1) Discloses any information furnished to the return preparer or person providing services for or in connection with the preparation of any return; or (2) Uses the information for any purpose other than to prepare or assist in preparing any return, shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000 or imprisoned not more than one year, or both. (b) Except as otherwise provided, this section shall not apply to a disclosure of information if the disclosure is made pursuant to section 231-3 or an order of a court. [L 1973, c 106, §1; am L 1974, c 128, §1; am L 2017, c 12, §33] Previous Vol04_Ch0201-0257 Next
Frequently Asked Questions About Hawaii § 231-15.5
What does Hawaii Revised Statutes § 231-15.5 cover?
Section 231-15.5 ("Disclosure by return preparers.") is part of the Hawaii Revised Statutes, the codified statutory law of Hawaii. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Hawaii § 231-15.5?
A common citation format is "Hawaii Revised Statutes § 231-15.5" (Hawaii). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Hawaii law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Hawaii official source linked on this page or consult a licensed Hawaii attorney.
How does Hawaii § 231-15.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Hawaii can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Hawaii.