Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-19.5-06 - Written opinions; time for manner of disclosure, inspection, and copying

Current through June, 2024
(a) A written
			 opinion shall be made available for inspection and copying no earlier than
			 seventy-five days, and no later than ninety days, after the notice of intention
			 to disclose described in section 18-231-19.5-05 is mailed, except as otherwise
			 provided in this section.
(b) A
			 person to whom the written opinion pertains may request an extension of the
			 period set forth in subsection (a) during which the written opinion shall not
			 be disclosed. This request shall be made in writing, addressed to the
			 department's technical review office. The department may grant such extension
			 as it may deem advisable for good cause shown, but in no event shall an
			 extension be given in excess of one-hundred-eighty days from the date the
			 notice of intention to disclose was mailed. The department shall notify the
			 person requesting the extension of its grant or denial of the extension. An
			 extension granted under this subsection does not affect the period within which
			 to appeal any decision of the department.
(c) If a person to whom the written opinion
			 pertains has filed a petition for further segregation with the department under
			 section 18-231-19.5-07, the department shall not disclose the written opinion
			 until its decision on the petition has become final, which includes the
			 expiration of any applicable appeal period. If one-hundred-eighty days have
			 elapsed after the mailing of the notice of intention to disclose and no appeal
			 from the department's decision has been properly taken, the department shall
			 disclose the written opinion.
(d)
			 If a person has filed a petition for further disclosure with the department
			 under section 18-231-19.5-08, the department shall not disclose the written
			 opinion until its decision on the petition has become final, which includes the
			 expiration of any applicable appeal period. If ninety days, plus any extension
			 of the ninety-day period granted under subsection (b), have elapsed, the
			 department shall disclose the written opinion.
(e) If an appeal has been properly taken to
			 the office of information practices or to a court as specified in section
			 231-19.5(f),
			 HRS, the written opinion shall not be disclosed until the decision in the case
			 has become final, which includes the expiration of any applicable appeal
			 period. The department and all parties to whom the notice of intention to
			 disclose was mailed shall be bound by any decision in the appeal that has
			 become final.
Example:
A written opinion is issued on March 1,
				1995, and a notice of intention to disclose is mailed on that date. The
				disclosure decision is properly appealed to the office of information
				practices, which issues a decision on August 1, 1995. No appeal is taken to the
				circuit court. The decision is considered to have become final on September 1,
				1995, when the applicable appeal period of 30 days expired. On that date, the
				decision of the office of information practices shall be treated as binding
				upon the department and all persons to whom the notice of intention to disclose
				was mailed.
(f) Written opinions of
			 the department that are available for public inspection and copying shall be
			 made available at the department's technical review office, 830 Punchbowl
			 Street, Honolulu, Hawaii, and may be made available at other places designated
			 by the department. Inspection and copying shall be permitted in the presence of
			 a department employee during regular business hours. Records shall not be
			 removed from the technical review office by persons other than authorized
			 employees of the department. Persons copying any written opinion or the annual
			 index of written opinions shall pay the fees prescribed by section
			 231-19.5(i),
			 HRS.