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Hawaii |
[§346e-11]  Collection By Suit; Injunction.

The department may collect taxes due and unpaid under this chapter, together with all accrued penalties, by action in assumpsit or other appropriate proceedings in the district or circuit court of the judicial circuit in which the taxes arose, regardless of the amount. After delinquency has continued for sixty days, the department may proceed in the circuit court of the judicial circuit in which the nursing facility income is taxed to obtain an injunction restraining the further furnishing of nursing facility services until full payment is made of all taxes, penalties, and interest due under this chapter. [L 1993, c 315, pt of §1; am L 1994, c 230, pt of §1]

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Local Government
Hawaii
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David Y. Ige
David Ige
December 1, 2014 -
Democratic
808-695-4620
201 Merchant St., Suite 1805, Honolulu, HI, 96813

Keywords
tax
proceed
taxes
nursing
circuit
services
judicial
injunction
obtain
restraining