HAR §18-247-13
HAR §18-247-13. (Reserved
Cite as Haw. Code R. § 18-247-13
)
This is an unofficial compilation of the Hawaii Administrative Rules as of December 31, 2025.
Historical Note: Chapter 247 of Title 18, Administrative Rules, is based substantially upon Regulation No.
73-8 of the Department of Taxation. [Eff 1/6/75; R 2/16/82]