Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-25.5-04 - Cost recovery fees for research and reference materials

Universal Citation: HI Admin Rules 18-231-25.5-04

Current through August, 2024

(a) The department may charge cost recovery fees to any person requesting to receive a copy of a research or reference material as provided in this section, unless waived under section 18-231-25.5-01(b).

(b) As used in this section:

"Research material" means a study, report, or other information prepared or compiled by the department in electronic form or any other physical form for distribution to the public.

"Reference material" means a source of information prepared for dissemination by the department in electronic form or any other physical form, but not necessarily written or compiled by the department.

(c) The amount of fees imposed by this section will be determined by those amounts actually charged to and incurred by the department for the production and distribution of each research or reference material. Each fee charged under this section is separately imposed and more than one fee may apply.

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