HI HB2486

Amends Section 231-7 of Hawaii Revised Statutes to authorize the Department of Taxation to conduct civil audits, criminal investigations, and hearings related to any tax, assessment, or collection of delinquent taxes.

Permits subpoenas to be served at any place within or without the State by appointed investigators or authorized representatives of the director, expanding the department's geographic enforcement reach.

Requires written approval from the director or deputy director of taxation before issuing a subpoena, and mandates that subpoenas include a plain statement of the person's rights and procedures for contesting the subpoena.

Allows the department to compel witness testimony and production of books, papers, documents, electronically stored records, and other objects relevant to civil audits, investigations, or criminal investigations.

Establishes that courts may compel compliance with subpoenas but retain authority to quash or modify subpoenas if compliance would be unreasonable, oppressive, or violate witness privileges.