Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-235-110.7-19 — Carryback and carryover of credit

There shall be no carryback or carryover of excess credit over liability.

Last amended: [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7)