Special Enforcement Section (SES) – Important Links

Notices

Notice of Public Hearing Cash Economy Enforcement Proposed Administrative Rules, June 18, 2013
Pursuant to Chapter 91, Hawaii Revised Statutes, the Director of Taxation of the State of Hawaii hereby gives notice of the public hearing regarding the proposed adoption of the Cash Economy Enforcement Administrative Rules. (PDF)
May 21, 2013

2009-08 (PDF) July 14, 2009
On June 18, 2009, Governor Linda Lingle signed Senate Bill 972 SD2, HD1, CD1 into law as Act 134, the “Cash Economy Enforcement Act of 2009.”
This Act provides the department with additional resources and tools to target high-risk, cash-based transactions to shore up confidence in Hawaii’s tax system. In this regard, this measure ensures that all sectors of Hawaii’s economy, including those prone to substantial underreporting, are paying their fair share of taxes.
2007-10 (PDF) June 26, 2007
Act 154, SLH 2007, Relating to the Perfection of Appeals to the Tax Appeal Court
On June 8, 2007, Governor Linda Lingle signed into law House Bill 1256 HD 1, SD 1, as Act 154.
Act 154 amends Chapter 232, Hawaii Revised Statutes (HRS), which provides the statutory procedures for appealing tax controversies to the Tax Appeal Court.
2004-14 (PDF) August 12, 2004
Act 123, Session Laws of Hawaii 2004, Relating to Taxation Appeals (Act 123)
On June 15, 2004, the Governor signed H.B. No. 851, H.D. 1, S.D. 1, C.D. 1 into law as Act 123. Act 123 provides for the first tax appeal to either the district board of review or the tax appeal court to be made without payment of the assessed tax.

2002-01 (PDF) March 6, 2002
Audit of Net Income, General Excise, and Use Tax Returns; Appeal Rights; Claims for Refund; and Payment to State under Protest