Haw. Rev. Stat. § 842-12
Current through Act 47 of the 2024 Legislative Session
The chiefs of police of the several counties or their authorized representatives may apply to any judge for an order allowing inspection and examination of the tax returns and records on file with the department of taxation of persons suspected of wilful failure to pay or report taxes, provided that such order shall issue only upon a showing of probable cause.
HRS § 842-12