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<br />(2) Mailed but not received by the County or where received
<br />and the [cancellation mark]postmarked date is illegible,
<br />erroneous, or omitted, shall be deemed filed and received on
<br />the date it was mailed if the sender establishes by competent
<br />evidence that the report, claim, tax return, statement,
<br />remittance, or other document was deposited in the United
<br />States mail on or before the date due for filing; and in cases
<br />of the nonreceipt of a report, tax return, statement,
<br />remittance, or other document required by law to be filed, the
<br />sender files with the County a duplicate within thirty days
<br />after written notification is given to the sender by the County
<br />of its nonreceipt of the report, tax return, statement,
<br />remittance, or other document.
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<br />(b) Registered Mail, Certified Mail, Certificate of Mailing. If
<br />any report, claim, tax return, statement, remittance, or other
<br />document is sent by United States registered mail, certified mail,
<br />or certificate of mailing, a record authenticated by the United
<br />States postal Service of the registration, certification, or
<br />certificate shall be considered competent evidence that the report,
<br />claim, tax return, statement, remittance, or other document was
<br />delivered to the director of department of finance, and the date of
<br />registration, certification, or certificate shall be deemed the
<br />postmarked date.
<br />(1981, Ord. No. 613, sec.6.)
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<br />Section 19-7. Tax collection; general duties, powers of director.
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<br />The director shall collect all taxes under this chapter
<br />according to the assessments and shall be liable and responsible for
<br />the full amount of the taxes assessed, unless he shall under oath
<br />account for the noncollection of the same, or if he shall be
<br />released from accountability as provided in section 19-9. The
<br />corporation counsel shall assist the director in the collection of
<br />all taxes under this chapter.
<br />(1981, Ord. No. 613, sec.7; Am. 1984, Ord. No. 84-10, sec.2.)
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<br />Section 19-8. District court judges; misdemeanors and actions for
<br />tax collections.
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<br />Except as otherwise provided in this chapter, the district
<br />court judges for the third circuit court for the State, as
<br />authorized in 231-12, HRS, shall have jurisdiction to try
<br />misdemeanors arising under this chapter and all complaints for the
<br />violation of this chapter and to impose any of the penalties therein
<br />prescribed and shall also have the jurisdiction to hear and
<br />determine all civil actions and proceedings for the collection and
<br />enforcement of collection and payment of all taxes assessed
<br />thereunder, and all actions or judgments obtained in tax actions and
<br />proceedings, notwithstanding the amount claimed.
<br />(1981,Ord. No. 613,sec.8)
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