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2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
231. Administration of Taxes
§231-10.5 Closing audit letters


HI Rev Stat § 231-10.5 (2011 through Reg Sess) What's This?

[§231-10.5] Closing audit letters. At the conclusion of a tax audit, the department shall provide to the taxpayer a closing audit letter that shall confirm in writing the department's position on each issue considered in the audit, and which shall provide guidance on how the taxpayer may report such issues for post audit years. [L 2009, c 166, pt of §16]

Note

Applicability of section. L 2009, c 166, §27.

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