Haw. Rev. Stat. § 237-41

Current through Chapter 253 of the 2024 Legislative Session

Section 237-41 - Records to be kept; examination

Every taxpayer shall keep in the English language within the State, and preserve for a period of three years, suitable records of gross proceeds of sales and gross income, and such other books, records of account, and invoices as may be required by the department of taxation, and all such books, 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 § 237-41

L 1935, c 141, §22; am L 1937, c 202, §2; am L 1943, c 140, §1; RL 1945, §5472; am L 1945, c 253, §10; RL 1955, § 117-36; am L Sp 1959 2d, c 1, §16; HRS § 237-41; am L 1969, c 274, §4; am L 1974, c 139, §7; am L 1995, c 92, §13