HAR §18-238-16
HAR §18-238-16. (Reserved
Cite as Haw. Code R. § 18-238-16
)
This is an unofficial compilation of the Hawaii Administrative Rules as of December 31, 2025.
Historical Note: Chapter 238 of Title 18, Administrative Rules, is based substantially upon Regulation 73-9
of the Department of Taxation [Eff 1/1/71; R 2/16/82], Regulation 61-2 of the Department of Taxation [Eff
12/21/61; R 2/16/82].