Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-25.5-05 - Cost recovery fees for the reissuance of refund checks
Current through August, 2023
(a) The department may charge a cost recovery fee for the reissuance of refund checks as provided in this section, unless waived by section 18-231-25.5-01(b) or by subsection (b).
(b) The fee provided by this section shall not be imposed if the amount of the refund check is less than the fee.
(c) A fee of $14.00 may be charged under this section for each reissuance of a refund check.
[Eff 3/03/97] (Auth: HRS §§ 231-3(9), 231-25.5(d)) (Imp: HRS § 231-25.5(a)(4))