Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-1 - Last known address, defined

Universal Citation: HI Admin Rules 18-231-1

Current through February, 2024

(a) As used in title 14, HRS, and this title, "last known address", "last known place of residence", "last known residence", or "address of the person last known" means the address that appears on the taxpayer's most recently filed and properly processed tax return, unless the department is subsequently given clear and concise notification of a different address.

(b) For purposes of this section, "clear and concise notification of a different address" shall mean an address provided by the taxpayer on the taxpayer's business application or a form prescribed by the department allowing for notification of change of address. Any other form of notification shall not be clear and concise for purposes of this section.

(c) If the address provided by the taxpayer pursuant to subsections (a) or (b) is invalid, the department may, but is not required to, use an address of the taxpayer obtained from any government agency or from public record."

Disclaimer: These regulations may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.