Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-19.5-08 - Written opinions; for further disclosure
Current through February, 2024
(a) Any person may petition the department to obtain additional disclosure of information contained in any written opinion that has been made open or subject to public inspection. The petition shall be submitted in writing to the department's technical review office.
(b) The petition shall contain:
(c) No special form shall be required for the petition. A letter addressed to the technical review office, department of taxation, shall be a sufficient petition under this section if the letter complies with subsections (a) and (b).
(d) If the department receives the petition more than eighteen months after the notice of intention to disclose was mailed, the department shall deny the petition and shall promptly notify the petitioner of the denial.
(e) If the petition is not denied under subsection (d), the department shall notify all persons to whom the written opinion pertains of the substance of the petition, except that the department shall have no duty to notify the persons described in section 18-231-19.5-05(b). The notice shall request the recipient of the notice to reply in writing within twenty days by submitting a statement of whether the recipient agrees to the requested disclosure or any portion of it.
(f) If the determination of the department under this section is partly or wholly adverse to the petitioner, the department shall notify the petitioner of the appeal rights under section 231-19.5(f), HRS, at the same time it notifies the petitioner of its determination on the petition.