HI SB3175

Authorizes the Department of Taxation to serve administrative subpoenas outside the State of Hawaii during civil audits, criminal investigations, and hearings.

Requires written approval from the director or deputy director of taxation before issuing any subpoena, subject to review of appropriateness.

Establishes that subpoenas must contain a plain statement of the recipient's rights and procedures for contesting the subpoena.

Sets reimbursement rates for financial institutions served with subpoenas at $15 per hour for research and 50 cents per page for document reproduction.

Provides liability protection for third parties compelled to testify or produce documents in connection with audits or investigations of other persons or entities.