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 February, 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
Disclaimer: These regulations may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
