HAR § 18-231-97-01 — (Reserved) §18-231-98-01 Fine for tax avoidance price fixing §18-231-99-01 (Reserved) §18-231-100-01 Fine for interference with a tax official This is an unofficial compilation of the Hawaii Administrative Rules as of December 31, 2025

§18-231-1 “Last known address”, defined. (a) As used in title 14, HRS, and this title, “last known address”, “last known place of residence”, “last known residence”, or “address of the person last known” means the address that appears on the taxpayer’s most recently filed and properly processed tax return, unless the department is subsequently given clear and concise notification of a different address. (b) For purposes of thi s sec tion, “cl ear and concise notification of a different address” shall mean an address provided by the taxpayer on the taxpayer’s business application or a form prescribed by the department allowing for notification of change of address. Any other form of notification shall not be clear and concise for purposes of this section. (c) If the address provided by the taxpayer pursuant to subsections (a) or (b) is invalid, the department may, but is not required to, use an address of the taxpayer obtained from any government agency or from public record.”