HRS § 231-9.3 - Tax collection; mainland contractors working on federal construction projects

The director of taxation shall develop a system to determine when contractors from the United States mainland are present in Hawaii to work on federal projects, including the starting and anticipated completion dates for these contracts, to enforce the laws relating to the collection of general excise taxes on these contractors that may be required under chapter 237. The United States government is requested to provide the information necessary to ascertain the names and work dates of United States mainland contractors working on federal projects. The director of taxation shall work with the United States government to establish this information to enforce and collect taxes owed to the State. The director of taxation may contract with bonded collection agencies, licensed attorneys, accountants, auditors, or other persons to pursue and collect claims of the State when the mainland contractor, who owes delinquent general excise taxes or is subject to other provisions under chapter 231, has moved back to the United States mainland. The director of taxation may adopt rules pursuant to chapter 91 to implement this section. [L 2001, c 206, §2 Revision Note Subsection designation deleted pursuant to §23G-15(1).