HRS § 231-19.3 — Disclosure of letter rulings, et al


[§231-19.3] Disclosure of letter rulings,
et al. Notwithstanding any law to the contrary, any and all advice given
or communications made by the department, including but not limited to letter
rulings and determination letters, containing tax advice, shall be disclosed to
the public under standards and procedures under section 6110 of the federal
Internal Revenue Code of 1986, as amended, the regulations thereunder, and
federal court interpretations.