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Hawaii Revised Statutes Division 1. Government § 231-81

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) There is created within the department of taxation the special enforcement section to carry out civil enforcement efforts as directed by the director of taxation. The director may staff the section as the exigencies of the public service may require.

(b) The special enforcement section may:

(1) Examine any sector of the State's economy;

(2) Initiate civil investigations to ensure that each taxpayer pays all taxes that the taxpayer is required to pay; and

(3) Use enforcement and education to deter and prevent non-compliance with state taxation laws.

(c) The department of taxation shall report to the legislature no later than thirty days prior to the convening of each regular session the state resources committed to implementing Act 134, Session Laws of Hawaii 2009 and the additional revenues raised therefor.

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Cite this article: FindLaw.com - Hawaii Revised Statutes Division 1. Government § 231-81 - last updated January 01, 2025 | https://codes.findlaw.com/hi/division-1-government/hi-rev-st-sect-231-81/

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