Haw. Code R. § 18-231-3-1.2

Current through September, 2024

Section 18-231-3-1.2 - Reconsideration of Assessment

(a) For purposes of this section, "reconsideration of assessment" means the process by which the department reevaluates the results of:

(1) A prior audit where tax was assessed and remains unpaid; or

(2) A prior denial of a taxpayer's claim of a refund or tax credit

(b) Upon granting a request for reconsideration of assessment under section 18-231-3-11, the department may:

(1) Request additional substantiation, worksheets, spreadsheets, explanations and other documentation; and

(2) Amend or rescind existing assessments, issue new assessments, or let existing assessments stand in its sole discretion

Haw. Code R. § 18-231-3-1.2

[Eff 3/26/2016] (Auth: HRS § 231-3(9)) (Imp: HRS § 231-3)