Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-19.5-05 - Written opinions; notice of intention to disclose
Universal Citation: HI Admin Rules 18-231-19.5-05
Current through February, 2024
(a) At the time of issuing any written opinion, the department shall mail a notice of intention to disclose to any person to whom the written opinion pertains. The notice shall:
(1) State that the department intends to make
all or part of the written opinion available for public inspection and
copying;
(2) Notify the recipients
of when the written opinion will become public, and of the administrative
remedies that are available under section 18-231-19.5-07; and
(3) Prominently indicate the date on which
the notice was mailed.
(b) Notwithstanding subsection (a), the department shall not be required to mail a notice of intention to disclose to:
(1) All shareholders of a widely held
corporation, all employees of a business entity that may be involved in a plan,
individual members of an unincorporated association, or similar persons whose
interests would be fairly and adequately represented by an entity;
(2) Any person at an address other than that
specified in the request for the written opinion, or in subsequent
correspondence to the department's technical review office; or
(3) Any person not identified by name and
address in the request for the written opinion.
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