HAR § 18-235-110.7-21 — Identification of property

(a) In general. A taxpayer must maintain records from which the taxpayer can establish, with respect to each item of eligible property, the following facts: (1) The month and the taxable year in which the property was placed in service; HRS §235-110.7 HRS §235-110.7 HRS §235-110.7 HRS §235-110.7 HRS §235-110.7