Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-19.5-06 - Written opinions; time for manner of disclosure, inspection, and copying
Current through August, 2024
(a) A written opinion shall be made available for inspection and copying no earlier than seventy-five days, and no later than ninety days, after the notice of intention to disclose described in section 18-231-19.5-05 is mailed, except as otherwise provided in this section.
(b) A person to whom the written opinion pertains may request an extension of the period set forth in subsection (a) during which the written opinion shall not be disclosed. This request shall be made in writing, addressed to the department's technical review office. The department may grant such extension as it may deem advisable for good cause shown, but in no event shall an extension be given in excess of one-hundred-eighty days from the date the notice of intention to disclose was mailed. The department shall notify the person requesting the extension of its grant or denial of the extension. An extension granted under this subsection does not affect the period within which to appeal any decision of the department.
(c) If a person to whom the written opinion pertains has filed a petition for further segregation with the department under section 18-231-19.5-07, the department shall not disclose the written opinion until its decision on the petition has become final, which includes the expiration of any applicable appeal period. If one-hundred-eighty days have elapsed after the mailing of the notice of intention to disclose and no appeal from the department's decision has been properly taken, the department shall disclose the written opinion.
(d) If a person has filed a petition for further disclosure with the department under section 18-231-19.5-08, the department shall not disclose the written opinion until its decision on the petition has become final, which includes the expiration of any applicable appeal period. If ninety days, plus any extension of the ninety-day period granted under subsection (b), have elapsed, the department shall disclose the written opinion.
(e) If an appeal has been properly taken to the office of information practices or to a court as specified in section 231-19.5(f), HRS, the written opinion shall not be disclosed until the decision in the case has become final, which includes the expiration of any applicable appeal period. The department and all parties to whom the notice of intention to disclose was mailed shall be bound by any decision in the appeal that has become final.
Example: A written opinion is issued on March 1, 1995, and a notice of intention to disclose is mailed on that date. The disclosure decision is properly appealed to the office of information practices, which issues a decision on August 1, 1995. No appeal is taken to the circuit court. The decision is considered to have become final on September 1, 1995, when the applicable appeal period of 30 days expired. On that date, the decision of the office of information practices shall be treated as binding upon the department and all persons to whom the notice of intention to disclose was mailed.
(f) Written opinions of the department that are available for public inspection and copying shall be made available at the department's technical review office, 830 Punchbowl Street, Honolulu, Hawaii, and may be made available at other places designated by the department. Inspection and copying shall be permitted in the presence of a department employee during regular business hours. Records shall not be removed from the technical review office by persons other than authorized employees of the department. Persons copying any written opinion or the annual index of written opinions shall pay the fees prescribed by section 231-19.5(i), HRS.
