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§ 19-14 H AWAI‘I C OUNTY C ODE
<br />Section 19-14. Returns by fiduciaries.
<br />Every executor, administrator, trustee, guardian, or other fiduciary shall make a
<br />return of the real property represented by said fiduciary in such capacity in the County
<br />in which returns shall be required to be made pursuant to the provisions of this chapter.
<br />(1983 CC, c 19, art 1, sec 19-14; am 1997, ord 97-84, sec 1.)19-14
<br />Section 19-15. Returns of corporations and co-partnerships.
<br />The returns, statements or answers required by this chapter shall, in the case of a
<br />corporation, be made by any officer thereof, or, in a case of a co-partnership, by any
<br />member thereof.
<br />(1983 CC, c 19, art 1, sec 19-15; am 1997, ord 97-84, sec 1.)19-15
<br />Section 19-16. Notices, how given.
<br />Unless otherwise provided, every notice, the giving of which by the director is
<br />required or authorized, shall be deemed to have been given on the date when the notice
<br />was mailed properly addressed to the addressee at the addressee’s last known address
<br />or place of business.
<br />(1983 CC, c 19, art 1, sec 19-16; am 1997, ord 97-84, sec 1.)19-16
<br />Section 19-17. Federal or other tax officials permitted to inspect returns;
<br />reciprocal provisions.
<br />Notwithstanding the provisions of any law making it unlawful for any person,
<br />officer, or employee of the County to make known information imparted by any tax
<br />return or permit any tax return to be seen or examined by any person, it shall be lawful
<br />to permit a duly accredited tax official of the United States or of any state or territory or
<br />the Multistate Tax Commission to inspect any tax return of any taxpayer, or to furnish
<br />to such official, commission, or the authorized representative thereof an abstract of the
<br />return or supply them with information concerning any item contained in the return or
<br />disclosed by the report of any investigation of the return or of the subject matter of the
<br />return for tax purposes only. The Multistate Tax Commission may make such
<br />information available to a duly accredited tax official of the United States or to a duly
<br />accredited tax official of any state or territory, or the authorized representative thereof,
<br />for tax purposes only.
<br />(1983 CC, c 19, art 1, sec 19-17; am 1997, ord 97-84, sec 1.)19-17
<br />Section 19-18. Records open to public.
<br />All maps and records compiled, made, obtained, or received by the director or any of
<br />the director’s subordinates shall be public records, and in case of the death, removal, or
<br />resignation of any such officers, shall immediately pass to the care and custody of their
<br />respective successors. The information and all maps and records connected with the
<br />assessment and collection of taxes under this chapter shall, during business hours, be
<br />open to the inspection of the public unless protected from disclosure by the provisions of
<br />the Uniform Information Practices Act.
<br />(1983 CC, c 19, art 1, sec 19-18; am 1997, ord 97-84, sec 1.)19-18
<br />19-10
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