DEPARTMENT OF TAXATION
NOTICE OF PUBLIC HEARING

TIME: Thursday, September 13, 2007
9:00am

PLACE: Princess Ruth Keelikolani Building
Room 310
830 Punchbowl Street
Honolulu, Hawaii 96813

Pursuant to chapter 91, Hawaii Revised Statutes, the Director of Taxation of the State of Hawaii will hold a public hearing at the above-referenced time and place to allow the public to comment on the proposed adoption of the following administrative rules.

Proposed amendments to chapter 18-235, Hawaii Administrative Rules, relating to the granting of an extension of time to file income tax returns. The proposed amendments will conform Hawaii’s extension rules to the federal extension rules to the extent possible. All taxpayers can be granted a single six-month extension to file an income tax return, subject to the following conditions:

1. A taxpayer’s properly estimated tax liability must be paid by the original filing deadline; and
2. The tax return must be filed within the six-month extension period accompanied by payment of tax to the extent not already paid.

The proposed amendments also conform to the federal practice of not requiring a signature on any application requesting an extension. The Department of Taxation’s authority to adopt these proposed rules is provided by statute.

All interested parties are invited to attend and present their views orally or in writing. Written statements may be submitted to the Director of Taxation before or at the public hearing.

Special accommodations (i.e., sign language interpreter, large print, or taped materials) can be requested by contacting the Director’s Office three weeks in advance of the public hearing.

A copy of the proposed rules may be picked up between 7:45 a.m. and 4:30 p.m., Monday through Friday, from the Director’s Office at the Department of Taxation, Room 221, 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.

A copy of the proposed rules will also be mailed at no cost to any person who requests a copy.

A copy of the proposed rules is also available on the internet at www.hawaii.gov/ltgov.

For more information, or to request a copy of the proposed rules, call the Department of Taxation, Director’s Office at 587-1510.

DATED: Honolulu, Hawaii, July 20, 2007.
(SB05530741 7/20/07)