HRS § 231-10.7 — Temporary rulemaking authority for regulation of tax matters


HRS
[§231-10.7] Temporary rulemaking authority
for regulation of tax matters. (a) Notwithstanding any other law in title
14, chapter 91, or chapter 201M to the contrary, the department is authorized
to adopt any temporary rules as the department may deem proper as provided in
this section. Temporary rules may include the adoption, amendment, or repeal
of any rules concerning any matters which the department is authorized to
regulate.
(b) Temporary rules shall take effect seven
days after notice of the temporary rules is issued. Notice under this
subsection shall require:
(1) Making the temporary rules available on the
department's and the lieutenant governor's websites;
(2) Making copies of the temporary rules available to
the public for inspection at the department's offices or copying if any
required fee is paid; and
(3) Providing public notice of the substance of the
temporary rules at least once statewide.
(c) Temporary rules shall be approved by the
governor.
(d) Any temporary rules issued by the
department shall also be issued as proposed administrative rules that shall be
subject to the procedural requirements of chapter 91.
(e) Temporary rules shall expire eighteen
months from the date the temporary rules take effect.
(f) Temporary rules shall conspicuously
provide the following information at the beginning of the temporary rules'
text:
(1) Notice stating the temporary nature of the rules;
(2) The expiration date of the temporary rules; and
(3) A statement advising that proposed administrative
rules subject to chapter 91 are being simultaneously proposed for formal
adoption.
(g) Temporary rules shall have the same force
and effect as any other administrative rules.