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to the issues of falsity or fraud and intent to evade tax rests with <br /> the County. <br /> E. Where, before the expiration of the period prescribed <br /> in subsection C, the director or designee and the taxpayer have <br /> consented in writing to the assessment or levy of the tax after the <br /> date fixed by subsection C, the tax may be assessed or levied at <br /> any time prior to the expiration of the period agreed upon. The <br /> period so agreed upon may be extended by subsequent agreements <br /> in writing made before the expiration of the period previously <br /> agreed upon. <br /> 3.47.120 eals. Any person aggrieved by any <br /> assessment of the tax or liability imposed by this chapter may <br /> appeal from the assessment within thirty days of the issuance of <br /> the assessment to the tax appeal court in accordance with section <br /> 232-16, Hawaii Revised Statutes. <br /> 3.47.13® Disclosure and destruction of returns. A. All <br /> tax returns and return information required to be filed under this <br /> chapter, and the report of any investigation of the return or of the <br /> subject matter of the return, is confidential. It is unlawful for any <br /> person or any officer or employee of the County, including the <br /> auditor or the auditor's agent to intentionally make known <br /> information imparted by any tax return or return information filed <br /> in accordance with this chapter, or any report of any investigation <br /> of the return or of the subject matter of the return, or to willfully <br /> permit any return, return information, or report so made, or any <br /> copy, to be seen or examined by any person. For tax purposes, <br /> only the taxpayer, the taxpayer's authorized agent, or persons with <br /> a material interest in the return, return information, or report may <br /> examine them. Unless otherwise provided by law, persons with a <br /> material interest in the return, return information, or report <br /> include: <br /> 1. Trustees. <br /> 2. Partners. <br /> 3. Persons named in a board resolution or a 1 <br /> percent shareholder in the case of a corporate return. <br /> 4. The person authorized to act for a corporation in <br /> dissolution. <br /> 5. The shareholder of an S corporation. <br /> 6. The personal representative, trustee, heir, or <br /> beneficiary of an estate or trust in the case of the estate's or <br /> decedent's return. <br /> 7. The committee, trustee, or guardian of any <br /> person in paragraphs 1 through 6 who is incompetent. <br /> - 7 - <br />