HAR § 18-231-19.5-02 — Determination letters

(a) The following communications are determination letters: (1) A communication from the department to any person granting or denying permission to change that person’s method of accounting, taxable year, or annual accounting period, under section 442 or 446 of the Internal Revenue Code of 1986, as amended, as operative under chapter 235, 239, or 241, HRS; HRS §231-19.5 ADMINISTRATION OF TAXES §18-231-19.5-04 (2) An approval or denial of a withholding certificate under section 235-68, HRS; (3) An approval or denial of an application for exemption from general excise tax under section 237-23(b), HRS; (4) An approval or denial of an exemption from under section 247-3, HRS; and (5) An approval or denial of an extension of the time to file any tax return, under section 235- 62, 235-98, 237-33, 237D-7, or 251-6, HRS. (b) Determination letters also include any class of communication that is: (1) A grant or denial of consent, permission, exemption, or registration, or other routine communication; and (2) Designated as a determination letter in a published tax information release that sets forth the well-established interpretation or principle of tax law governing the class of communication. (c) In any determination letter other than one described in subsection (a) or (b), the department shall: (1) State that the letter is a determination letter; and (2) Set forth the well-established interpretations or principles of tax law that are being applied, including citations to the sources of the interpretations or principles that are being applied.