DOTAX Adopts Administrative Rules

The Department held four public hearings on Wednesday, January 6, 2016, 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.

• Public Hearing: Proposed rules relating to cash economy enforcement. A copy of the proposed rules can be found here: (PDF) (Ramseyer PDF)
• Public Hearing: Proposed rules relating to reconsideration of assessment. A copy of the proposed rules can be found here: (PDF) (Ramseyer PDF)
• Public Hearing: Proposed rules relating to alternative methods of apportionment. A copy of the proposed rules can be found here: (PDF) (Ramseyer PDF)
• Public Hearing: Proposed rules relating to the car-sharing vehicle surcharge tax. A copy of the proposed rules can be found here: (PDF) (Ramseyer PDF)

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

• Rule project initiation: Testimony-rule project initiation
• On cash economy enforcement: Testimony-cash economy enforcement
• On reconsideration of assessment: Testimony-reconsideration of assessment
• On alternative methods of apportionment: Testimony-alternative methods of apportionment
• On the car-sharing vehicle surcharge tax: Testimony-car-sharing vehicle surcharge tax

The hearing was held on January 6, 2016.  The final versions of the rules were released on April 13, 2016.

• On cash economy enforcement:  The proposed rule was adopted with other technical, non-substantive changes.  (Only the Foundation presented testimony.)  Click for the final version of this rule.
• On reconsideration of assessment:  The proposed rule was adopted with changes.  (Here there were two testifiers other than the Foundation, for a total of three.)  Click for the final version of this rule.
• On alternative methods of apportionment:  The proposed rule was adopted as is, except for one technical change recommended by the Foundation.  (Only the Foundation presented testimony.) Click for the final version of this rule.
• On the car-sharing vehicle surcharge tax:  The proposed rule was adopted with some wording changes recommended by the Foundation.  (Only the Foundation presented testimony.)  Click for the final version of this rule.

In response to the Foundation’s request for rule project initiation, the Department responded by letter on January 14, 2016.  Read the letter here.