HI HB1494

Amends Hawaii Revised Statutes sections 231-81 and 231-82 to clarify the powers and duties of the Department of Taxation's Special Enforcement Section.

Specifies that the Special Enforcement Section may examine all sectors of the state's economy, initiate civil investigations to ensure tax compliance, and use education and enforcement to deter noncompliance with state taxation laws.

Expands the Section's functions to include investigating tax violations through covert means, enforcing tax laws through citations and liens, serving as fraud referral specialists, and referring cases to auditors for examination.

Removes language restricting the Section's priority to investigating cash-based businesses as defined in section 231-93.

Effective July 1, 2050.