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DOTAX Proposes Administrative Rules

The Department will hold three public hearings on Friday, October 24, 2014, at the Princess Ruth Keelikolani Building, Room 310, 830 Punchbowl St., Honolulu, HI 96813, to allow the public to comment on the proposed adoption of the following administrative rules.

The Tax Foundation of Hawaii has submitted the following comments on the proposed rules.

At the hearing on October 24:

  • The proposed rules on cash economy enforcement were adopted as is.
  • The proposed rules on offers in compromise were adopted with one change.
    • In section 18-231-3-10(a)(2), this change was made:  “No liability shall be compromised if the liability is established by a valid judgment or is certain, and there is no doubt as to the State’s ability to collect the tax.”
  • The hearing on the proposed rules relating to the definition of “person totally disabled” was continued, and it will be reconvened for decision making on Monday, November 10, 2014, at 9:00 a.m. in Room 313.

At the hearing on November 10:

  • The Department decided not to go forward with the proposed rules, leaving the existing rules as they are.
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