Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-19.5-03 - Written opinions
Universal Citation: HI Admin Rules 18-231-19.5-03
Current through February, 2024
(a) The department's decision as to what constitutes a written opinion shall be final and shall not be reviewable.
(b) In each written opinion, the department shall:
(1) State the relevant facts (as understood
by the department), state the applicable provisions of law, and apply the law
to the facts;
(2) Segregate
information as provided in section 18-231-19.5-04;
(3) Prepare a notice of intention to disclose
pursuant to section 18-231-19.5-05; and
(4) Separately set forth the information to
be indexed under section 18-231-19.5-11.
(c) Written opinions may be incorporated into tax information releases or other guidance published by the department.
(d) A written opinion may be modified or revoked by the department.
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