Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-237-35 — (Reserved) HRS §237-34 HRS §237-34 HRS §237-34 HRS §237-34 HRS §237-34 HRS §237-34 HRS §237-34 HRS §237-34 §18-237-41 SUBCHAPTER 4 ASSESSMENTS, REFUNDS, AND RECORDS §18-237-36 to §18-237-40 (Reserved) §18-237-41 Records to be kept; resale certificates
(a) For the duties of sellers and purchasers regarding resale certificates, see section 18-237-13-02(d). (b) For rules regarding records to be kept, see sections 18-231-3-14.21 to 18-231-3-14.25.
Source: official text