This is about General Excise Tax in Hawaii. How far back in years can the GE Tax office audit me?
Generally, the state has 3 years from the due date of the return to initiate an audit. However, where a person has "substantially omitted" an item on a return, the statute is extended to six years. Substantially omitted means a difference of 25% or more in the actual amount versus the amount reported.In the case where a return has never been filed at all for a particular year, then no statute of limitations applies.http://www.state.hi.us/tax/aud_guide/aud09-02.pdf