Haw. Rev. Stat. § 251-11

Current through Chapter 253 of the 2024 Legislative Session
Section 251-11 - Records to be kept; examination

Every person shall keep in the English language within the State, and preserve for a period of three years, suitable records relating to the surcharge tax levied and assessed under this chapter, and such other books, records of account, and invoices as may be required by the department of taxation, and all such books, operators records, and invoices shall be open for examination at any time by the department or the Multistate Tax Commission pursuant to chapter 255, or the authorized representative thereof.

HRS § 251-11

L 1991, c 263, pt of §1; am L 1995, c 92, §19