DOTAX Adopts Temporary Administrative Rules

The Department has adopted three sets of temporary administrative rules.  They took effect on April 4, 2016, and last for 18 months.  No public hearing was held, but the Department is also supposed to propose them as regular administrative rules that do go through the public hearing process.

• Temporary Administrative Rules Relating to Act 204, Session Laws of Hawaii 2015. A copy of the temporary rules can be found here: (PDF) (Ramseyer PDF)
• Temporary Administrative Rules Relating to Disclosure of Tax Return Information to Persons with a Material Interest in the Return. A copy of the temporary rules can be found here: (PDF) (Ramseyer PDF)
• Temporary Administrative Rules Relating to Revocation of General Excise Tax Licenses Because of Abandonment. A copy of the temporary rules can be found here: (PDF) (Ramseyer PDF)

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

• Temporary Administrative Rules Relating to Act 204, Session Laws of Hawaii 2015:  Testimony
• Temporary Administrative Rules Relating to Disclosure of Tax Return Information to Persons with a Material Interest in the Return: Testimony
• Temporary Administrative Rules Relating to Revocation of General Excise Tax Licenses Because of Abandonment: Testimony