Section 18-231-3.4-01 - Cost recovery fees for published reports(a) The department shall charge cost recovery fees to any person requesting to receive a copy of a published report from the department.(b) The department may waive the fee imposed under this section in cases of hardship as defined by section 18-231-25.5-01(g) and determined by all relevant facts and circumstances.(c) For the purposes of this section "published report" means a report on: (1) Hawaii income patterns for individuals, corporations, proprietorships, or partnerships; or(2) Tax credits prepared by the department's Tax Research and Planning Office. A published report may be in electronic forms defined by section 18-231-25.5-01 or any other physical form.
(d) The fee amounts charged under this section shall be determined by those amounts actually charged to and incurred by the department for the production and distribution of each published report. Each fee charged under this section shall be separately imposed and more than one fee may apply.Haw. Code R. § 18-231-3.4-01
[Eff 3/03/97] (Auth: HRS §§ 231-3(9), 231-3.4(b)(1)) (Imp: HRS § 231-3.4(b)(1), (Act 250, Section 2, SLH 1996))