June 27, 1994


RE:  Adoption of New Sections and Amendments to the Hawaii Administrative Rules (HAR),
relating to the Administration of Taxes, Chapter 231, Hawaii Revised Statutes (HRS),
and the General Excise Tax Law, Chapter 237, HRS

The proposed new sections and amendments to chapters 18-231 and 18-237, HAR, which added sections 18-231-3-14.16, .17, and .18, HAR, added sections 18-237-33-01 and -02, HAR, and amended section 18-237-30, HAR, were adopted on June 6, 1994, and became effective June 18, 1994.

The new sections added to Chapter 18-231, HAR, relating to the administration of taxes, set forth Rules concerning the  cancellation of tax licenses, tax licenses on inactive status, and the revocation of licenses. For the purposes of this Rule licenses include general excise tax licenses and certificates of registration for the transient accommodations tax and the rental motor vehicle and tour vehicle surcharge tax.

The new sections added to Chapter 18-237, HAR, relate to the filing of the annual general excise tax and use tax return. The Rules specify when the tax return is to be filed, who may sign the return, and when an extension of time for filing the tax return is granted.

The amendments to Chapter 18-237, HAR, reflect statutory changes and the Department of Taxation’s practices concerning periodic monthly, quarterly, semiannual, and annual general excise and use tax returns.

Copies of the Rules are available during normal business hours at the Technical Review Office of the Department of Taxation, Room 220, Princess Ruth Ke’elikolani Building, 830 Punchbowl Street, Honolulu, Hawaii. To request a copy by telephone, call the Department of Taxation, Technical Review Office at (808) 587-1577.

Director of Taxation