Haw. Code R. § 18-237-16.5-07 - Burden of proof on the taxpayer

The taxpayer has the burden of providing evidence satisfactory to the department of taxation that the taxpayer qualifies to be taxed under section 237-16.5, HRS, instead of section 237-13(10), HRS. If the taxpayer qualifies to be taxed under section 237-16.5, HRS, the taxpayer has the burden of providing evidence satisfactory to the department that the taxpayer qualifies for the deduction for the sublease of the real property or space.

Notes

Haw. Code R. § 18-237-16.5-07

[Eff 10/01/98] (Auth: HRS §§ 231-3(9), 237-8) (Imp: HRS § 237-16.5)