Department of Taxation
Notice of Adoption of Temporary Administrative Rules
Pursuant to Section 231-10.7, Hawaii Revised Statutes (HRS), the Director of Taxation of the State of Hawaii has adopted Temporary Rules Relating to Rent Collection Agreements which have been approved by the Governor and which have the same force and effect as any other administrative rule.
Pursuant to Act 76, Session Laws of Hawai`i 2024, the Department of Taxation is authorized to adopt temporary rules, which have the same force and effect as permanent rules. Temporary rules become effective seven days after statewide public notice is given and expire 18 months after the effective date.
The temporary rules implement Act 76, Session Laws of Hawai`i 2024, amends Chapter 18-237, Hawaii Administrative Rules (HAR), adding new sections in
18-237-200-001 through 18-237-200-25.
The temporary rules are available online at tax.hawaii.gov or ltgov.hawaii.gov.
A copy of the temporary rules may also be obtained between the hours of 7:45 a.m. through 4:30 p.m. Monday through Friday, excluding State holidays, at the Director’s Office located at the Department of Taxation, Room 221, Princess Ruth Ke`elikolani Building, 830 Punchbowl Street, Honolulu, Hawaii, and at the District Tax Offices located at 3060 Eiwa Street, Lihue, Kauai, 54 High Street, Wailuku, Maui, and 75 Aupuni Street, Hilo, Hawaii.
For more information, or to request a copy of the temporary rules, please call the Department of Taxation, Rules Office at (808) 587-1530.
Dated:. Monday, December 16, 2024
(TGI1477595 12/16/24)
