Hawaii Administrative Rules
Title 16 - DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS
Chapter 605 - WATER CARRIERS
Subchapter 6 - FINANCIAL AND STATISTICAL REPORTING
Section 16-605-61 - Records to be maintained within the State

A water carrier doing business in the State must keep within the State all books of accounts and supporting data required by the commission. No books of accounts and supporting data may be maintained outside the State without prior commission approval.

If any books of account or supporting data are maintained outside the State with or without the commission's approval, the water carrier shall reimburse the commission for all actual costs incurred by the commission in conducting an audit outside the State.