Chapter 231 - ADMINISTRATION OF TAXES

  1. § 18-231-1 - Last known address, defined
  2. § 18-231-2 to 18-231-3-1 - Reserved
  3. § 18-231-3-1.1 - Request for Reconsideration of Assessment
  4. § 18-231-3-1.2 - Reconsideration of Assessment
  5. § 18-231-3-2 to 18-231-3-9 - Reserved
  6. § 18-231-3-10 - Compromise
  7. § 18-231-3-11 to 18-231-3-14 - Reserved
  8. § 18-231-3-14.16 - Cancellation of licenses; placement on inactive status
  9. § 18-231-3-14.17 - Revocation of licenses because of abandonment
  10. § 18-231-3-14.18 - Revocation of licenses because of death or dissolution
  11. § 18-231-3-14.19 to 18-231-14.20 - Reserved
  12. § 18-231-3-14.21 - Scope of recordkeeping rules
  13. § 18-231-3-14.22 - General recordkeeping requirements
  14. § 18-231-3-14.23 - Microfilm, microfiche, and similar records
  15. § 18-231-3-14.24 - Records prepared automated data processing systems
  16. § 18-231-3-14.25 - Records be preserved for three years; penalties for failure to maintain records
  17. § 18-231-3-14.26 - Registration of representatives
  18. § 18-231-27 to 18-231-36 - Reserved
  19. § 18-231-37 to 18-231-59 - Reserved
  20. § 18-231-3.4-01 - Cost recovery fees for published reports
  21. § 18-231-4 to 18-231-9 - Reserved
  22. § 18-231-9.4-01 - Payment of taxes by credit card and debit card
  23. § 18-231-9.4-02 - Payment of taxes by credit card and debit card; definitions
  24. § 18-231-9.4-03 - Authority to receive
  25. § 18-231-9.4-04 - When payment is deemed made
  26. § 18-231-9.4-05 - Continuing liability of taxpayer
  27. § 18-231-9.4-06 - Resolution of errors relating to the credit card or debit card account
  28. § 18-231-9.4-07 - Fees or charges
  29. § 18-231-9.4-08 - Authority to enter into contracts
  30. § 18-231-9.4-09 - Use and disclosure of information relating to payment of taxes by credit card and debit card
  31. § 18-231-9.9-01 - Payment of taxes through electronic funds transfer; scope of rules
  32. § 18-231-9.9-02 - Payment of taxes through electronic funds transfer; definitions
  33. § 18-231-9.9-03 - Taxpayers subject to the EFT program
  34. § 18-231-9.9-04 - Payor information
  35. § 18-231-9.9-05 - Methods of EFT
  36. § 18-231-9.9-06 - Communication with Data Collection Center
  37. § 18-231-9.9-07 - Payment transmission, errors and omissions; penalties
  38. § 18-231-9.9-08 - Procedures for by EFT
  39. § 18-231-9.9-09 - Due date for EFT payment; cause for untimely payment
  40. § 18-231-9.9-10 - Penalties for use of an unauthorized payment method - Reserved
  41. § 18-231-9.9-11 - Confidentiality agreement with Data Collection Center
  42. § 18-231-10 - Reserved
  43. ADMINISTRATIVE GUIDANCE APPLICABLE TO CERTAIN PENALTIES AND FINES (§ 18-231-10.6-01 to 18-231-36.8-01-6676)
  44. § 18-231-11 to 18-231-19 - Reserved
  45. § 18-231-19.5-01 - Disclosure of written opinions by the department; definitions
  46. § 18-231-19.5-02 - Determination letters
  47. § 18-231-19.5-03 - Written opinions
  48. § 18-231-19.5-04 - Written opinions; segregation of information not to be disclosed
  49. § 18-231-19.5-05 - Written opinions; notice of intention to disclose
  50. § 18-231-19.5-06 - Written opinions; time for manner of disclosure, inspection, and copying
  51. § 18-231-19.5-07 - Written opinions; petition for further segregation
  52. § 18-231-19.5-08 - Written opinions; for further disclosure
  53. § 18-231-19.5-09 - Appellate review of petition for further segregation or petition for further disclosure
  54. § 18-231-19.5-10 - Written opinions; reliance by taxpayers
  55. § 18-231-19.5-11 - Annual index of written opinions
  56. § 18-231-19.5-12 - Exclusivity disclosure provisions
  57. § 18-231-19.5-13 - Confidentiality of segregated information and written communications that are not written opinions; communications to which section 231-195, HRS, does not apply
  58. § 18-231-19.5-14 - Narrow construction section
  59. § 18-231-20 to 18-231-25 - Reserved
  60. § 18-231-25.5-01 - Cost recovery fees; in general
  61. § 18-231-25.5-02 - Cost recovery for collection actions
  62. § 18-231-25.5-03 - Cost recovery fees for educational seminars and materials
  63. § 18-231-25.5-04 - Cost recovery fees for research and reference materials
  64. § 18-231-25.5-05 - Cost recovery fees for the reissuance of refund checks
  65. § 18-231-26 to 18-231-59 - Reserved
  66. § 18-231-91-01 - Procedures; scope and purpose
  67. § 18-231-91-02 - Definitions
  68. § 18-231-91-03 - Cease and desist citation; requirements
  69. § 18-231-91-04 - Issuance of a cease and desist citation
  70. § 18-231-91-05 - Response to cease and desist citation
  71. § 18-231-91-06 - Venue
  72. § 18-231-91-07 - Docket
  73. § 18-231-91-08 - Hearing; request for and scheduling
  74. § 18-231-91-09 - Presiding officer of hearings; duties and powers; substitute presiding officers
  75. § 18-231-91-10 - Disqualification of presiding officers
  76. § 18-231-91-11 - Communications with the director or presiding officers
  77. § 18-231-91-12 - Computation of time
  78. § 18-231-91-13 - Filing of documents; amendment; dismissal; retention
  79. § 18-231-91-14 - Filed documents available for public inspection; exceptions
  80. § 18-231-91-15 - Appearances in agency appeal
  81. § 18-231-91-16 - Substitution of parties
  82. § 18-231-91-17 - Consolidation; separate hearings
  83. § 18-231-91-18 - Intervention
  84. § 18-231-91-19 - Prehearing conferences; exchange of exhibits; briefs
  85. § 18-231-91-20 - Motions
  86. § 18-231-91-21 - Evidence
  87. § 18-231-91-22 - Continuances or extensions of time
  88. § 18-231-91-23 - Service of decisions
  89. § 18-231-91-24 - Correction of transcript
  90. § 18-231-91-25 - Enforcement and stay
  91. § 18-231-92-01 - Reserved
  92. § 18-231-93-01 - Reserved
  93. § 18-231-94-01 - Fine for failure to produce license
  94. § 18-231-95-01 - Fine for failure to keep adequate books and records
  95. § 18-231-96-01 - Fine for failure to record transaction
  96. § 18-231-97-01 - Reserved
  97. § 18-231-98-01 - Fine for tax avoidance price fixing
  98. § 18-231-99-01 - Reserved
  99. § 18-231-100-01 - Fine for interference with a tax official

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