Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-19.5-10 - Written opinions; reliance by taxpayers
Universal Citation: HI Admin Rules 18-231-19.5-10
Current through February, 2024
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.
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