Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-238-16 — (Reserved

) This is an unofficial compilation of the Hawaii Administrative Rules as of December 31, 2025. Historical Note: Chapter 238 of Title 18, Administrative Rules, is based substantially upon Regulation 73-9 of the Department of Taxation

Last amended: [Eff 1/1/71; R 2/16/82], Regulation 61-2 of the Department of Taxation [Eff 12/21/61; R 2/16/82].

Source: official text