Statute of Limitations On Collection Of Hawaii State Taxes


Hawaii Statute of Limitations On The Collection of Taxes. Analyis of the provisions of Hawaii's statute of limitations on collection of delinquent taxes, including statutory requirements and tolling periods. Comparison with federal statute of limitations. Discussion of relevant legislative history of Act 166 of 2009, including House Bill 1739.

Analysis and discussion of tolling periods including tolling period for persons "outside the state."

Limitations and tolling periods for Hawaii Net Income Tax, General Excise Tax, Transient Accommodations Tax, Use Tax, Fuel Tax, Convenyance Tax, Rental Motor Vehicle and Tour Vehicle Surcharge, Nursing Facility Tax, and Insurance Premium Tax.

Richard Paul McClellan III is a lawyer in Honolulu, Hawaii, with an interest in Hawaii tax law. For more information see www.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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