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Attached to this Announcement are two lists of Tax Information Releases ("TIRs") which are either in effect or obsolete as of this date and a third list of Hawaii Administrative Rules which are related to taxation.

The first list is of TIRs by title in order of date of issuance. The second list is of legal sources for the TIRS (i.e., sections of the Hawaii Revised Statutes). Both lists note whether the TIRs are in effect or obsolete.

To determine which TIRs are obsolete, the Department reviewed all TIRs beginning in 1962, when TIRs were first issued, up to our most recent TIR No. 2001-4, dated December 21, 2001. The term "obsolete" includes (1) TIRs which the Department has specifically declared superseded, void, or rescinded, and (2) TIRs that have been superseded by a later TIR (although not specifically stated) or by statutory amendment. If no notation appears beside the TIR, the TIR remains in effect.

The list of Hawaii Administrative Rules which are related to taxation includes rules issued by the Department through this date.

The Department intends to issue an announcement each year updating the lists from the preceding calendar year.

Current forms and other tax information are available at the Department's website at: www.hawaii.gov/tax. On Oahu, forms may be ordered by calling the Department's Forms Request Line at: 587-7572. Persons who are not calling from Oahu, may call: 1-800-222-7572 (toll-free) to receive forms by mail or by fax.