(a) There is established a tax administration special fund, into which shall be deposited:
Terms Used In Hawaii Revised Statutes 235-20.5
Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
(1) Fees collected under sections 235-20 and 235-110.9;(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(3) Fines assessed pursuant to § 237D-4.(b) The moneys in the fund shall be used for the following purposes:
(1) Issuing comfort letters, letter rulings, written opinions, and other guidance to taxpayers;(2) Issuing certificates under [section] 235-110.9;(3) Administering the operations of the special enforcement section;(4) Funding support staff positions in the special enforcement section; and(5) Developing, implementing, and providing taxpayer education programs, including tax publications.
