HRS §231-19.3
Public disclosure of tax advice from the department
This section says that any tax advice or communications from the department, like letter rulings and determination letters, must be made public. The disclosure follows federal rules and court interpretations. It applies even if other laws say otherwise.
everyone
The statute, as written — Disclosure of letter rulings, et al
Notwithstanding any law to the contrary, any and all advice given or communications made by the department, including but not limited to letter rulings and determination letters, containing tax advice, shall be disclosed to the public under standards and procedures under section 6110 of the federal Internal Revenue Code of 1986, as amended, the regulations thereunder, and federal court interpretations.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.