HRS §235-20
Fees for comfort letters from the tax department
The tax department can charge a fee when it issues a comfort letter. The money from these fees goes into a special state fund for tax administration.
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The statute, as written — Comfort letters; authority to assess fees; established
The department may assess and collect a fee for the issuance of any comfort letter of the department. All fees collected under this section shall be deposited into the tax administration special fund established under section 235-20.5.
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