HAR §11-62-31.1. (2) The director may inspect the individual wastewater system or its site at any time before approving the system and may require advance notice of the engineer's inspection

(g) A graywater system shall be designed in accordance with Chapter 3-183. (h) Each individual wastewater system shall be an independent system and shall have all of its plumbing, treatment (if any), and disposal components separate from any other wastewater system. (i) Wastewater into an individual wastewater system from buildings other than dwellings shall meet the pretreatment standards and local pollutant limits as set by the respective county. If the county does not have any local pollutant limits, the local limits as set forth by the City and County of Honolulu shall be used. (j) Certification of a qualified cesspool. A taxpayer seeking a cesspool upgrade, conversion, or connection income tax credit must obtain a certification by the director indicating: that the cesspool location makes it eligible to be a qualified cesspool; that the cesspool upgrade has been completed consistent with this rule and plans prepared by a licensed engineer; and the total dollar amount the taxpayer paid for the cesspool upgrade. The director may issue such certification only where the director has received: (1) A certification from a licensed contractor or licensed engineer that the cesspool is located within 200 feet of a shoreline, perennial stream, or wetland. Certifications are not required for properties that are located in their entirety within 200 feet of a shoreline, perennial stream, or wetland. The director shall certify as qualified all cesspools that are located within a source water assessment area (two year time of travel from a cesspool to a public drinking water source); (2) Design plans prepared by a licensed engineer for a sewer connection or individual wastewater system that complies with this chapter; (3) Certification by a licensed contractor of closure and filling of the cesspool and completion of 62-52 3176 §11-62-31.2 an upgrade, either sewer connection or installation of an individual wastewater system that complies with this chapter; and (4) A licensed engineer's final construction inspection report with photos and as built plans and certifying that the system was constructed in accordance with design plans and this chapter. The director will review submitted documentation and provide certification to the taxpayer and the Department of Taxation of any qualified cesspool. (k) Certification of qualified expenses. The director will determine all qualified expenses for the tax credit. The taxpayer seeking a tax credit shall submit to the director all receipts of payments made to engineers and installers for the design, completed installation and final construction inspection for the cesspool upgrade along with the appropriate form as directed by the Department of Taxation. The director will notify the taxpayer and the Department of Taxation of the amount of the tax credit allowed for the tax year by noting the same on the form and affixing the signature of the director or the director's designee thereto. (l) If the annual amount of the certified credits reaches $5,000,000 in the aggregate, the director shall immediately discontinue certifying credits for that year and notify the Department of Taxation. Any taxpayer who is not eligible to claim the credit in a taxable year due to the $5,000,000 cap having been exceeded for that taxable year shall be eligible to claim the credit in the subsequent taxable year, except if the $5,000,000 cap was exceeded in 2020 and no additional credits are available. [Eff 8/30/91; am and comp 12/09/04; am and comp MAR 21 2016 ] (Auth: HRS §§321-11, 342D-4, 342D-5) (Imp: HRS §§321-11, 322-1 to 322-4, 322-8, 342D-2, 342D-4, 342D-5, 342D-6, 342D-50)