HI HB382

Grants the auditor explicit authority to examine and inspect the Department of Taxation's accounts, books, records, files, papers, documents, and financial affairs.

Requires the auditor to adopt and implement internal policies to protect confidentiality of private personal information contained in tax returns and return information.

Authorizes the auditor to inspect tax returns and related information from the Department of Taxation only to the extent necessary for administering audit duties and within the scope of an audit.

Adds the auditor to the list of officials permitted to inspect tax returns for auditing purposes under Hawaii Revised Statutes sections 231-18, 235-116, 237-34, 237D-13, and 251-12.

Makes it unlawful for the auditor or the auditor's agent to intentionally disclose confidential tax return information, with penalties for violations.