Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-231-19.5-11 — Annual index of written opinions
The department annually shall compile a cumulative index of the written opinions it has issued. The index shall contain the following information about each written opinion: (1) A number uniquely identifying each written opinion; (2) The date on which the written opinion was issued; (3) Sufficient information to identify the contents of the written opinion; and HRS §231-19.5 HRS §231-19.5
Source: official text