Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-25.5-02 - Cost recovery for collection actions
Current through August, 2023
(a) The department may charge cost recovery fees for collection actions as provided by this section, unless waived under section 18-231-25.5-01(b).
(b) For the purpose of collection action fees, to establish "hardship" under section 18-231-25.5-01(b), a person must show that the failure to pay taxes which led to the collection action was an "excusable failure" as the term is used in section 231-3(12), HRS.
(c) Fees imposed under this section may be charged after the department has mailed written notice to a taxpayer demanding payment of delinquent taxes and advising that continued failure to pay the amount due may result in collection action, including the imposition of fees under this section. The notice shall be mailed to the taxpayer's last known address or place of business on file with the department in accordance with section 231-17, HRS, and may be mailed by first class or air mail.
(d) The written notice in subsection (c) shall contain a deadline date, no earlier than ten calendar days after the date of mailing, before which no fee set forth in this section may be charged.
(e) If the department determines that a collection of tax is in jeopardy as defined in section 231-24(a), HRS, the department may charge a fee set forth in this section for any collection action undertaken after the written notice in subsection (c) is given. In this instance, subsection (d) shall not apply.
(f) The fees that may be charged under this section are:
(g) Each fee under subsection (f) shall be separately imposed, and a single delinquency may cause the imposition of several fees.
[Eff 12/15/95; am and ren § 18-231-25.5-01 3/03/97] (Auth: HRS §§ 231-3(9), 231-17, 231-25.5(e)) (Imp: HRS § 231-25.5)