Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-237-41 — Records to be kept; resale certificates

Subchapter 5 (Reserved) Subchapter 6 (Reserved) This is an unofficial compilation of the Hawaii Administrative Rules as of December 31, 2025. Historical Note: Chapter 237 of Title 18, Administrative Rules, is based substantially upon Regulation No. 57-1 of the Department of Taxation

Last amended: [Eff 6/4/57; R 2/16/82], Regulation No. 58-4 of the Department of Taxation [Eff 1/1/58; R 2/16/82], Regulation No. 59-2 of the Department of Taxation [Eff 1/1/76; R 2/16/82], Regulation No. 61-1 of the Department of Taxation [Eff 7/1/61; R 2/16/82], Regulation No. 64-3 of the Department of Taxation [Eff 7/1/67; R 2/16/82], Regulation No. 72-1 of the Department of Taxation [Eff 6/19/70; R 2/16/82], Regulation No. 74-10 of the Department of Taxation [Eff 1/1/75; R 2/16/82], Regulation No. 79-1 of

Source: official text