Haw. Code R. § 6-62-47 - Accounting period

(a) Any motor carrier that keeps its books on a fiscal year basis shall notify the commission of its accounting period. Otherwise, books of accounts shall be kept on a calendar year basis.
(b) Although a motor carrier may keep its books on a fiscal year basis, it shall file its annual financial report on a calendar year basis.

Notes

Haw. Code R. § 6-62-47
[Eff SEP 03 1994 ] (Auth: HRS §§ 271-9, 271-25) (Imp: HRS §§ 271-9, 271-25)

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