Haw. Rev. Stat. § 235-20.5
This is the official text of Haw. Rev. Stat. § 235-20.5, part of Hawaii’s Rev. Stat — part of the compiled statutory law of Hawaii, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.
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Tax administration special fund; established.
Official statutory text
(a) There is established a tax administration special fund, into which shall be deposited:
(1) Fees collected under sections 235-20 and 235-110.9;
(2) Revenues collected by the special enforcement section pursuant to section 231-85; provided that in each fiscal year, of the total revenues collected by the special enforcement section, all revenues in excess of $2,000,000 shall be deposited into the general fund; and
(3) Fines assessed pursuant to section 237D-4.
(b) The moneys in the fund shall be used for the following purposes:
(1) Issuing comfort letters, letter rulings, written opinions, and other guidance to taxpayers;
(2) Issuing certificates under [section] 235-110.9;
(3) Administering the operations of the special enforcement section;
(4) Funding support staff positions in the special enforcement section; and
(5) Developing, implementing, and providing taxpayer education programs, including tax publications. [L 2004, c 215, pt of §3; am L 2007, c 206, §§3, 8; am L 2009, c 134, §§5, 13(1), (3); am L 2013, c 58, §1; am L 2014, c 89, §1; am L 2015, c 204, §2; am L 2018, c 123, §1; am L 2019, c 261, §1]
(1) Fees collected under sections 235-20 and 235-110.9;
(2) Revenues collected by the special enforcement section pursuant to section 231-85; provided that in each fiscal year, of the total revenues collected by the special enforcement section, all revenues in excess of $2,000,000 shall be deposited into the general fund; and
(3) Fines assessed pursuant to section 237D-4.
(b) The moneys in the fund shall be used for the following purposes:
(1) Issuing comfort letters, letter rulings, written opinions, and other guidance to taxpayers;
(2) Issuing certificates under [section] 235-110.9;
(3) Administering the operations of the special enforcement section;
(4) Funding support staff positions in the special enforcement section; and
(5) Developing, implementing, and providing taxpayer education programs, including tax publications. [L 2004, c 215, pt of §3; am L 2007, c 206, §§3, 8; am L 2009, c 134, §§5, 13(1), (3); am L 2013, c 58, §1; am L 2014, c 89, §1; am L 2015, c 204, §2; am L 2018, c 123, §1; am L 2019, c 261, §1]
Status: in_force · Read it on the official government site
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