February 28, 1996

DEPARTMENT OF TAXATION ANNOUNCEMENT

RE: Administrative Extension of Time for Taxpayers Serving in Bosnia in
"Operation Joint Endeavor" on or after March 15, 1996
The Department of Taxation will grant an automatic extension of time to December 15, 1996, for filing 1995 Hawaii income tax returns by United States military personnel and active duty Hawaii National Guard and Reserve personnel serving in Bosnia in "Operation Joint Endeavor" on or after March 15, 1996. Bosnia has not been defined as a combat zone, but administrative relief is being offered based on past policy.

A taxpayer filing this type of tax return should write in red lettering at the top of the return "Operation Joint Endeavor". The taxpayer will not be charged penalties for the failure to file a return or failure to pay the tax. However, interest on any balance of taxes due will be charged from April 23, 1996.
 
 

/s/
RAY K. KAMIKAWA
Director of Taxation