{"data":{"id":"us-hi/haw.-rev.-stat.-235-20.5","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 235-20.5","heading":"Tax administration special fund; established.","body":"(a) There is established a tax administration special fund, into which shall be deposited:\n\n(1) Fees collected under sections 235-20 and 235-110.9;\n\n(2) Revenues collected by the special enforcement section pursuant to section 231-85; provided that in each fiscal year, of the total revenues collected by the special enforcement section, all revenues in excess of $2,000,000 shall be deposited into the general fund; and\n\n(3) Fines assessed pursuant to section 237D-4.\n\n(b) The moneys in the fund shall be used for the following purposes:\n\n(1) Issuing comfort letters, letter rulings, written opinions, and other guidance to taxpayers;\n\n(2) Issuing certificates under [section] 235-110.9;\n\n(3) Administering the operations of the special enforcement section;\n\n(4) Funding support staff positions in the special enforcement section; and\n\n(5) Developing, implementing, and providing taxpayer education programs, including tax publications.","path":["HI Code","Division 1","Title 14","Chapter 235"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0020_0005.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"7b52f2e6c52cf0701906a0661a183a839064fd107c486ae6286d9d3da51c6ea5","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-235-20","next":"us-hi/haw.-rev.-stat.-235-22"},"notice":"GroundRules: Original legal text. Not legal advice."}