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Notice #: 0000993995-01

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 the definition of “last known address” which have been approved by the Governor and which have the same force and effect as any other administrative rule.

The temporary rules add a definition for the term “last known address.” The temporary rules will clarify what evidence of a taxpayer’s change of address the Department will consult when determining whether to update its records of taxpayers’ addresses.

Temporary rules become effective seven days after statewide public notice is provided by publication and are effective for 18 months thereafter. The temporary rules are available online at or 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 Rules Office located at the Department of Taxation, Room 219, Princess Ruth Keelikolani 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 587-1530.

DATED: Honolulu, Hawaii, _________________________
(TGI993995 5/23/17)~