Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-25.5-03 - Cost recovery fees for educational seminars and materials
Current through February, 2024
(a) The department may charge cost recovery fees for educational seminars and materials as provided in this section unless waived under section 18-231-25.5-01(b).
(b) As used in this section:
"Educational material" means informative material in electronic form or any other physical form which is disseminated by the department in connection with its seminars or workshops.
"Seminar or workshop" means any meeting, class, course, session, or presentation sponsored by the department for the purpose of informing practitioners, taxpayers, or any other person about the tax laws or the administration of the tax laws.
(c) The fees that may be charged under this section are:
(d) No fee shall be charged to State or county employees attending seminars or workshops within the scope of their employment duties.
(e) Each fee under subsection (c) shall be separately imposed and more than one fee may apply. The fee for educational materials, however, may be included in the total cost of the seminar or workshop and need not be separately stated.