Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-3-14.18 - Revocation of licenses because of death or dissolution
Universal Citation: HI Admin Rules 18-231-3-14.18
Current through February, 2024
(a) The definitions in section 18-231-3-14.16(a) apply to this section.
(b) The director may revoke any license if the department is presented with adequate proof that the licensee is deceased, has been dissolved, or otherwise has ceased to exist. Adequate proof includes:
(1) For an individual licensee, a photocopy
of a death certificate or other adequate proof of death; and
(2) For a licensee other than an individual,
a photocopy of a certificate of dissolution or other document showing that the
licensee's existence has terminated.
(c) Revocation of a license shall have no effect on liability for payment of taxes, fees, penalties, or interest incurred or imposed.
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