HI HB801

Clarifies the Department of Taxation's authority to issue subpoenas during civil audits, investigations, and hearings by requiring written approval from the director or deputy director of taxation before issuance.

Establishes separate procedures for civil subpoenas (for audits and investigations) and criminal subpoenas, with criminal subpoenas allowing service by law enforcement officials in addition to department investigators.

Requires all subpoenas to include a short, plain statement of the recipient's rights and procedures for enforcing or contesting the subpoena, and allows courts to quash or modify subpoenas if compliance would be unreasonable, oppressive, or violate privileges.

Mandates the department reimburse financial institutions for costs incurred in searching for, reproducing, or transporting documents at $15 per hour for research and 50 cents per page for reproduction.

Provides liability protection for persons or entities compelled to testify or produce documents by subpoena in connection with another person's audit, investigation, or hearing; effective July 1, 2011.