August 12, 1994


RE:  Adoption of New Sections to the Hawaii Administrative Rules (HAR), relating to the Administration of Taxes, Chapter 231, Hawaii Revised Statutes (HRS), and amendment to the General Excise Tax Law, Chapter 237, HRS
The proposed new sections to Chapter 18-231, HAR, which added Sections 18-231-3-14.21 through .25, HAR, and the amendment to Section 18-237-41, HAR, were adopted at a public hearing held on July 21, 1994. The new recordkeeping Rules are effective as of August 18, 1994.

The new Sections 18-231-3-14.21 through .25, HAR, set forth the Rules concerning general recordkeeping requirements, paperless recordkeeping, microfilm, and similar records, records prepared by automated data processing systems (ADP), and the time periods during which records are to be maintained by taxpayers.

The new recordkeeping rules apply to the general excise tax, use tax, fuel tax, liquor tax, cigarette and tobacco taxes, and the rental motor vehicle and tour vehicle surcharge tax.

The amendment to Section 18-237-41, HAR, deletes an obsolete cross reference in the existing rules and adds a cross reference to the new recordkeeping rules adopted in Chapter 18-231, HAR.

Copies of the Rules are available during normal business hours at the Technical Review Office of the Department of Taxation, Room 220, Princess Ruth Keelikolani 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