Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-231-3-14.21 — Scope of recordkeeping rules

Sections 18-231-3-14.22 to 18-231-3-14.25 apply to every person liable for a tax imposed by chapter 237, 237D, 238, 243, 244D, 245, or 251, HRS.

Last amended: [Eff 8/18/94] (Auth: HRS §§231-3(9)) (Imp: HRS §§237-41, 237D-12, 238-9, 243-9, 244D-9, 245-8, 251-11)