Hawaii Revised Statutes 244D-10 – Inspection
Current as of: 2024 | Check for updates
|
Other versions
Terms Used In Hawaii Revised Statutes 244D-10
- Person: means an individual, partnership, society, unincorporated association, joint adventure, group, hui, joint stock company, corporation, trustee, or other fiduciary, or other entity. See Hawaii Revised Statutes 244D-1
- Sale: means any transfer of title or possession, or both, exchange or barter, in any manner or by any means whatsoever, for a consideration. See Hawaii Revised Statutes 244D-1
The director of taxation, or the duly authorized agent of the director , may examine all records required to be kept under this chapter, and books, papers, and records of any person engaged in the sale of liquor to verify the accuracy of the payment of the tax imposed by this chapter and other compliance with this chapter and regulations adopted pursuant thereto. Every person in possession of books, papers, and records and the person’s agents and employees shall give the director or the duly authorized agent of the director, the means, facilities, and opportunities for examination.