HI SB2379

Creates and authorizes the Special Enforcement Section within the Department of Taxation to carry out civil enforcement efforts directed by the director.

Grants the Special Enforcement Section authority to examine any sector of Hawaii's economy, initiate civil investigations to ensure taxpayer compliance, and use enforcement and education to deter non-compliance with state taxation laws.

Expands the section's functions to include investigating tax law violations, enforcing tax laws through citations and liens, serving as fraud referral specialists, and organizing public informational meetings on tax compliance.

Removes the stated priority of investigating cash-based businesses and clarifies that personnel assigned to the Special Enforcement Section shall not participate in any criminal investigations.

Adds authority for the Special Enforcement Section to refer and recommend cases or examinations of economic segments to Department of Taxation auditors for auditing.