COM 0449.001 2020-2022 - Laserfiche WebLink

Home

(1) The taxpayer agrees to suspend the period; (2) The assets of the taxpayer are in control or custody of a court in any proceeding before any court of the United States or any State, and for six (6) months thereafter; (3) An offer in compromise under Section 231-3(10)9 Hawaii Revised Statutes, is pending, and (4) During which the taxpayer is outside the County if the period of absence is for a continuous period of at least six (6) months; provided that if at the time of the taxpayer's return to the County the period of limitations on collection after assessment would expire before the expiration of six (6) months from the date of the taxpayer's return, the period shall not expire before the expiration of the six (6) months. (d) In the case of a false or fraudulent return with intent to evade tax, or of a failure to file the annual return, the tax may be assessed or levied at any time; provided that the burden of proof with respect to the issues of falsity or fraud and intent to evade tax shall be upon the County. (e) Where, before the expiration of the period prescribed in subsection (c), the County Finance Director or designee and the taxpayer have consented in writing to the assessment or levy of the tax after the date fixed by subsection (c), the tax may be assessed or levied at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. Sec. 5-4.12 Appeals. Any person aggrieved by any assessment of the tax or liability imposed by this Article may appeal from the assessment to tax appeal court. Sec. 5-4.13 Disclosure of returns unlawful; destruction of returns. (a) All tax returns and return information required to be filed under this Article, and the report of any investigation of the return or of the subject matter of the return, shall be confidential. It shall be unlawful for any person or any officer or employee of the County, including the auditor or the auditor's agent, to intentionally make known information imparted by any tax return or return information filed pursuant to this Article, or any report of any investigation of the return or of the subject matter of the return, or to willfully permit any return, return information, or report so made, or any copy thereof, to be seen or examined by any person; provided that for tax purposes only the taxpayer, the taxpayer's authorized agent, or persons with a material interest in the return, return information, or report may examine them. Unless otherwise provided by law, persons with a material interest in the return, return information, or report shall include: (1) Trustees; (2) Partners; 6