Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-19.5-02 - Determination letters
Universal Citation: HI Admin Rules 18-231-19.5-02
Current through February, 2024
(a) The following communications are determination letters:
(1)
A communication from the department to any person granting or denying
permission to change that person's method of accounting, taxable year, or
annual accounting period, under section 442 or 446 of the Internal Revenue Code
of 1986, as amended, as operative under chapter
235,
239, or
241, HRS;
(2) An approval or denial of a withholding
certificate under section
235-68,
HRS;
(3) An approval or denial of
an application for exemption from general excise tax under section
237-23(b),
HRS;
(4) An approval or denial of
an exemption from conveyance tax under section
247-3, HRS;
and
(5) An approval or denial of an
extension of the time to file any tax return, under section
235-62,
235-98,
237-33,
237D-7, or
251-6,
HRS.
(b) Determination letters also include any class of communication that is:
(1) A grant or denial of consent, permission,
exemption, or registration, or other routine communication; and
(2) Designated as a determination letter in a
published tax information release that sets forth the well-established
interpretation or principle of tax law governing the class of
communication.
(c) In any determination letter other than one described in subsection (a) or (b), the department shall:
(1) State that the letter
is a determination letter; and
(2)
Set forth the well-established interpretations or principles of tax law that
are being applied, including citations to the sources of the interpretations or
principles that are being applied.
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