Identity area
Type of entity
Corporate body
Authorized form of name
Department of Taxation
Parallel form(s) of name
Standardized form(s) of name according to other rules
Other form(s) of name
Identifiers for corporate bodies
Description area
Dates of existence
1959-1990
History
When Hawaii became a state in 1959, the executive branch was reorganized and the newly created State Department of Taxation was assigned the function and responsibility of assessing and collecting taxes (Act 1, Second Special Session, Session Laws of Hawaii).
Predecessor Agencies:
Department of Finance of the Kingdom of Hawaii, 1846-1893
Department of Finance of Hawaii, 1893-1900
Tax Bureau, Treasury Department of the Territory of Hawaii, 1900-1932
Tax Commissioner, 1932-1959
Places
Legal status
Functions, occupations and activities
Functions: The Department of Taxation, headed by the Director of Taxation, is responsible for the administration and enforcement of the tax laws of the State. This includes the assessment of taxes and collection of tax revenues. It develops tax interpretations, studies the provisions of the tax laws, and recommends to the Legislature changes and revisions to those laws. The Department also collects the employment security contributions paid by employers under the Unemployment Compensation Law. Tax appeals are administered by the Tax Appeal Court and the Boards of Taxation Review in the four districts.
Mandates/sources of authority
Hawaii State Government Reorganization Act of 1959, Act 1, Second Special Session, Session Laws of Hawaii 1959.
Laws of the Territory of Hawaii. 1901, Act 20: An Act to Provide a Tax on Incomes.
Civil Laws of Hawaii, 1897, Chapter 59.
Internal structures/genealogy
The Department is organized into several divisions, offices and attached boards and commissions. The organization of the department evolved over time, and has included the following divisions, offices, boards, and commissions: Office of the Director; Oahu, Maui, Hawaii, and Kauai District Offices; Property Technical Office; Tax Review Commission; Board of Equalization; and Natural Disaster Claims Commission.
General context
Relationships area
Access points area
Subject access points
Place access points
Occupations
Control area
Authority record identifier
Maintained by
Institution identifier
Rules and/or conventions used
Status
Level of detail
Dates of creation, revision and deletion
Revised compilation on 1994-06, A. Hoof
Revised and enlarged on 1996, 1997, 1998, 2000, 2001, 2002, G. Vergara-Bautista
Additions on 1998-08, C. Helekuniki
Language(s)
- English
- Hawaiian
Script(s)
Sources
Maintenance notes
2020-08-24, C. Kellett: Entered into AtoM
2020-08-25, C. Kellett: Updated
2022-01-10, Carol Kellett: updated AR to move some information into Dept of Taxation Record Group's Archival History; created predecessor authority records; moved functions section in the History to Description area Functions, occupations and activities.