Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-231-19.5-12 — Exclusivity of disclosure provisions

Section 231-19.5, HRS, is the exclusive law governing the public inspection of written opinions. It shall be applied notwithstanding chapter 92F, HRS, and any law regarding the confidentiality of tax return information.

Last amended: [Eff 11/25/94] (Auth: HRS §§231-3(9), 231-19.5) (Imp: HRS §231-19.5)

Source: official text