Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
- Section 18-231-1 - Last known address, defined
- Section 18-231-2 to 18-231-3-1 - Reserved
- Section 18-231-3-1.1 - Request for Reconsideration of Assessment
- Section 18-231-3-1.2 - Reconsideration of Assessment
- Section 18-231-3-2 to 18-231-3-9 - Reserved
- Section 18-231-3-10 - Compromise
- Section 18-231-3-11 to 18-231-3-14 - Reserved
- Section 18-231-3-14.16 - Cancellation of licenses; placement on inactive status
- Section 18-231-3-14.17 - Revocation of licenses because of abandonment
- Section 18-231-3-14.18 - Revocation of licenses because of death or dissolution
- Section 18-231-3-14.19 to 18-231-14.20 - Reserved
- Section 18-231-3-14.21 - Scope of recordkeeping rules
- Section 18-231-3-14.22 - General recordkeeping requirements
- Section 18-231-3-14.23 - Microfilm, microfiche, and similar records
- Section 18-231-3-14.24 - Records prepared automated data processing systems
- Section 18-231-3-14.25 - Records be preserved for three years; penalties for failure to maintain records
- Section 18-231-3-14.26 - Registration of representatives
- Section 18-231-27 to 18-231-36 - Reserved
- Section 18-231-37 to 18-231-59 - Reserved
- Section 18-231-3.4-01 - Cost recovery fees for published reports
- Section 18-231-4 to 18-231-9 - Reserved
- Section 18-231-9.4-01 - Payment of taxes by credit card and debit card
- Section 18-231-9.4-02 - Payment of taxes by credit card and debit card; definitions
- Section 18-231-9.4-03 - Authority to receive
- Section 18-231-9.4-04 - When payment is deemed made
- Section 18-231-9.4-05 - Continuing liability of taxpayer
- Section 18-231-9.4-06 - Resolution of errors relating to the credit card or debit card account
- Section 18-231-9.4-07 - Fees or charges
- Section 18-231-9.4-08 - Authority to enter into contracts
- Section 18-231-9.4-09 - Use and disclosure of information relating to payment of taxes by credit card and debit card
- Section 18-231-9.9-01 - Payment of taxes through electronic funds transfer; scope of rules
- Section 18-231-9.9-02 - Payment of taxes through electronic funds transfer; definitions
- Section 18-231-9.9-03 - Taxpayers subject to the EFT program
- Section 18-231-9.9-04 - Payor information
- Section 18-231-9.9-05 - Methods of EFT
- Section 18-231-9.9-06 - Communication with Data Collection Center
- Section 18-231-9.9-07 - Payment transmission, errors and omissions; penalties
- Section 18-231-9.9-08 - Procedures for by EFT
- Section 18-231-9.9-09 - Due date for EFT payment; cause for untimely payment
- Section 18-231-9.9-10 - Penalties for use of an unauthorized payment method - Reserved
- Section 18-231-9.9-11 - Confidentiality agreement with Data Collection Center
- Section 18-231-10 - Reserved
- ADMINISTRATIVE GUIDANCE APPLICABLE TO CERTAIN PENALTIES AND FINES
- Section 18-231-11 to 18-231-19 - Reserved
- Section 18-231-19.5-01 - Disclosure of written opinions by the department; definitions
- Section 18-231-19.5-02 - Determination letters
- Section 18-231-19.5-03 - Written opinions
- Section 18-231-19.5-04 - Written opinions; segregation of information not to be disclosed
- Section 18-231-19.5-05 - Written opinions; notice of intention to disclose
- Section 18-231-19.5-06 - Written opinions; time for manner of disclosure, inspection, and copying
- Section 18-231-19.5-07 - Written opinions; petition for further segregation
- Section 18-231-19.5-08 - Written opinions; for further disclosure
- Section 18-231-19.5-09 - Appellate review of petition for further segregation or petition for further disclosure
- Section 18-231-19.5-10 - Written opinions; reliance by taxpayers
- Section 18-231-19.5-11 - Annual index of written opinions
- Section 18-231-19.5-12 - Exclusivity disclosure provisions
- Section 18-231-19.5-13 - Confidentiality of segregated information and written communications that are not written opinions; communications to which section 231-195, HRS, does not apply
- Section 18-231-19.5-14 - Narrow construction section
- Section 18-231-20 to 18-231-25 - Reserved
- Section 18-231-25.5-01 - Cost recovery fees; in general
- Section 18-231-25.5-02 - Cost recovery for collection actions
- Section 18-231-25.5-03 - Cost recovery fees for educational seminars and materials
- Section 18-231-25.5-04 - Cost recovery fees for research and reference materials
- Section 18-231-25.5-05 - Cost recovery fees for the reissuance of refund checks
- Section 18-231-26 to 18-231-59 - Reserved
- Section 18-231-91-01 - Procedures; scope and purpose
- Section 18-231-91-02 - Definitions
- Section 18-231-91-03 - Cease and desist citation; requirements
- Section 18-231-91-04 - Issuance of a cease and desist citation
- Section 18-231-91-05 - Response to cease and desist citation
- Section 18-231-91-06 - Venue
- Section 18-231-91-07 - Docket
- Section 18-231-91-08 - Hearing; request for and scheduling
- Section 18-231-91-09 - Presiding officer of hearings; duties and powers; substitute presiding officers
- Section 18-231-91-10 - Disqualification of presiding officers
- Section 18-231-91-11 - Communications with the director or presiding officers
- Section 18-231-91-12 - Computation of time
- Section 18-231-91-13 - Filing of documents; amendment; dismissal; retention
- Section 18-231-91-14 - Filed documents available for public inspection; exceptions
- Section 18-231-91-15 - Appearances in agency appeal
- Section 18-231-91-16 - Substitution of parties
- Section 18-231-91-17 - Consolidation; separate hearings
- Section 18-231-91-18 - Intervention
- Section 18-231-91-19 - Prehearing conferences; exchange of exhibits; briefs
- Section 18-231-91-20 - Motions
- Section 18-231-91-21 - Evidence
- Section 18-231-91-22 - Continuances or extensions of time
- Section 18-231-91-23 - Service of decisions
- Section 18-231-91-24 - Correction of transcript
- Section 18-231-91-25 - Enforcement and stay
- Section 18-231-92-01 - Reserved
- Section 18-231-93-01 - Reserved
- Section 18-231-94-01 - Fine for failure to produce license
- Section 18-231-95-01 - Fine for failure to keep adequate books and records
- Section 18-231-96-01 - Fine for failure to record transaction
- Section 18-231-97-01 - Reserved
- Section 18-231-98-01 - Fine for tax avoidance price fixing
- Section 18-231-99-01 - Reserved
- Section 18-231-100-01 - Fine for interference with a tax official
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