Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-19.5-10 - Written opinions; reliance by taxpayers
A taxpayer may rely upon a written opinion issued to another taxpayer to the extent, and only to the extent, that the taxpayer's facts and circumstances are the same as those in the written opinion. A written opinion, however, may not be used or cited as precedent in any court.
[Eff 11/25/94] (Auth: HRS §§ 231-3(9), 231-19.5) (Imp: HRS § 231-19.5)