The proposed amendments to sections 18-235-71 through 18-235-113, except section 18-235-97, Hawaii Administrative Rules and a new section 18-235-94, Hawaii Administrative Rules on the Net Income Tax Law, Chapter 235, Hawaii Revised Statutes, were adopted on June 8, 1993, and become effective on June 28, 1993.RE: Adoption of Proposed Amendments to Sections 18-235-71 through 18-235-113,
Except Section 18-235-97, Hawaii Administrative Rules and the Adoption of a New Section 18-235-94,
Hawaii Administrative Rules on the Net Income Tax Law, Chapter 235, Hawaii Revised Statutes
The amendments formalize the policies and procedures of the Department of Taxation with regard to the administrative provisions of the Income Tax Law, the fuel tax credit for commercial fishers, and the adoption of a new section relating to estate and trust returns.
Copies of the rules are available at the Technical Review Office of
the Department of Taxation, Room 220, Keelikolani Building, 830 Punchbowl
Street, Honolulu, Hawaii. For information or to request a copy of
the rules, call the Department of Taxation, Technical Review Office at
(808) 587-1577.
/s/
RICHARD F. KAHLE, JR.
Director of Taxation