Haw. Code R. § 18-231-19.5-03 - Written opinions

(a) The department's decision as to what constitutes a written opinion shall be final and shall not be reviewable.

(b) In each written opinion, the department shall:

(1) State the relevant facts (as understood by the department), state the applicable provisions of law, and apply the law to the facts;

(2) Segregate information as provided in section 18-231-19.5-04;

(3) Prepare a notice of intention to disclose pursuant to section 18-231-19.5-05; and

(4) Separately set forth the information to be indexed under section 18-231-19.5-11.

(c) Written opinions may be incorporated into tax information releases or other guidance published by the department.

(d) A written opinion may be modified or revoked by the department.

Notes

Haw. Code R. § 18-231-19.5-03

[Eff 11/25/94] (Auth: HRS §§ 231-3(9), 231-19.5) (Imp: HRS § 231-19.5)