yourstate.us
Home / Hawaii / Administration of Taxes
Haw. Rev. Stat. § 231-40

Interpretation

Hawaii · Hawaii Revised Statutes Chapter 231 — Administration of Taxes · Status: effective

Get this as JSONEmbed this
Cite this
Citation
Haw. Rev. Stat. § 231-40, Interpretation, Hawaii, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2409039
Permanent ID
ys:prov:2409039@1
SHA-256
de50ba43d89c8f77732081d99004bf88d9a577db7ef3bb1133f029db2c1e8b22

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

Sections 231-34, 231-35, 231-36, and 231-36.4 shall be construed in accordance with judicial interpretations given to similar provisions of title 26 of the United States Code; consistent therewith, the term "wilfully" shall mean a voluntary, intentional violation of a known legal duty.