RE: Adoption of Amendments and New Sections to the Hawaii Administrative Rules (HAR), Relating to the Income Tax, Chapter 235, Hawaii Revised Statutes (HRS)The proposed amendments to sections 18-235-4-01 to 18-235-5-04 and other miscellaneous sections in Chapter 18-235, HAR, relating to taxpayers not taxable on their entire income, and allocation and separate accounting, were adopted at a public hearing held on August 17, 1994, and became effective on September 3, 1994.
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.
RICHARD F. KAHLE, JR.
Director of Taxation