Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-25.5-01 - Cost recovery fees; in general
Current through February, 2024
(a) The may charge cost recovery fees as provided in sections 18-231-25.5-01 to 18-231-25.5-05, unless waived under subsection (b).
(b) The director may waive any cost recovery fee in cases of hardship to be determined by all relevant facts and circumstances.
(c) A cost recovery fee that is due and unpaid is a debt due the State of Hawaii and constitutes a lien in favor of the State within the meaning of section 231-33(b), HRS.
(d) Whenever a person liable for a cost recovery fee and for taxes assessed makes a partial payment, the payment shall be credited first to the amount of cost recovery fees due and unpaid, and the remainder, if any, shall be credited as set forth in section 231-27, HRS.
(e) Penalties and interest imposed in accordance with section 231-39, HRS, shall not apply to the fees set forth by this section.
(f) All cost recovery fees collected shall be state realizations.
(g) As used in sections 18-231-25.5-01 to 18-231-25.5-05:
"Collection action" means any action by the department undertaken for the purpose of enforcing the collection of delinquent taxes.
"Cost recovery fee" means any fee set forth in sections 18-231-25.5-02 to 18-231-25.5-05.
"Electronic form" includes magnetic media, CD-ROM (compact disk, read-only memory), video and other machine-readable forms that store information which may be retrieved via computer or other electronic equipment.
"Hardship," unless otherwise indicated, means the inability to pay a cost recovery fee due to economic privation or an immediate and heavy financial burden.
"Immediate and heavy financial burden" includes, but is not limited to, the following situation: a person must pay for the funeral expenses of a family member and consequently cannot afford to pay the fee imposed.
"Person" or "company" includes every individual, partnership, limited liability partnership, society, unincorporated association, joint adventure, group, hui, joint stock company, corporation, limited liability corporation, trustee, personal representative, trust estate, decedent's estate, trust, trustee in bankruptcy, or other entity, whether such persons are doing business for themselves or in a fiduciary capacity, and whether the individuals are residents or nonresidents of the State, and whether the corporation or other association is created or organized under the laws of the State or of another jurisdiction.
