Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-3-1.2 - Reconsideration of Assessment
Universal Citation: HI Admin Rules 18-231-3-1.2
Current through August, 2024
(a) For purposes of this section, "reconsideration of assessment" means the process by which the department reevaluates the results of:
(1) A
prior audit where tax was assessed and remains unpaid; or
(2) A prior denial of a taxpayer's claim of a
refund or tax credit
(b) Upon granting a request for reconsideration of assessment under section 18-231-3-11, the department may:
(1) Request
additional substantiation, worksheets, spreadsheets, explanations and other
documentation; and
(2) Amend or
rescind existing assessments, issue new assessments, or let existing
assessments stand in its sole discretion
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