Tax Foundation of Hawaii v. DOTAX (U APPEAL 24-39) — The Documents

In this proceeding, the Foundation requested copies of the Department of Taxation’s Administrative Directives.  (For more information about these documents, see this commentary.)  The Department produced eleven documents, two of which were produced with redactions.  We think there are more and we appealed to the Office of Information Practices.  Here are some key documents in the appeal.

Current Status:  We filed an appeal with the Office of Information Practices.  OIP was unable or unwilling to rule by May 3, 2026, so the Foundation filed suit in Circuit Court.  Torkildson Katz is graciously handling the suit for us.

Appeal to Office of Information Practices

• Tax Foundation’s Appeal (May 10, 2024)
• OIP’s Letter to DOTAX (May 24, 2024)
  • Appeal Procedures and Responsibilities of the Parties

Suit in Circuit Court of the First Circuit

• Complaint and Summons (April 30, 2026)