HRS § 231-10.6 — Rules or administrative guidance


HRS
[§231-10.6] Rules or administrative
guidance. Rules, including temporary rules, providing examples and safe
harbors shall be implemented to explain in clear and unambiguous terms the
penalties and fines provided under any provision of title 14 that may be
imposed against a return preparer or taxpayer for understatement of tax
liabilities, promotion of abusive tax shelters, erroneous claims for refund or
credit, or substantial understatements or misstatements of tax. Federal laws
and administrative guidance may be used to interpret this section. Any such
penalties or fines shall first be approved by the director before assessment.