September 17, 1991


RE:  Waiver of Copying Fee for Tax Returns of Persons Impacted by Hurricane Iniki

In the aftermath of Hurricane Iniki, taxpayers may need copies of tax returns to replace records lost during the storm. These duplicate records may be necessary, not only for taxpayers' recordkeeping, but also to provide required documentation when taxpayers apply for private, federal, or state disaster assistance. For example, the Small Business Administration requests tax records as proof of a business' existence, and tax returns often must accompany certain loan applications.

Section 231-16, Hawaii Revised Statutes (HRS), sets the fee for copies of tax returns at $1.00 per page. To allow taxpayers to replace copies of their tax returns and facilitate their applications for disaster relief, the Governor, pursuant to section 128-10(15), HRS, has authorized the Department, in its discretion, to waive the statutorily required copying fee for all persons directly impacted by Hurricane Iniki.

Director of Taxation