HRS §235-20
Fees for comfort letters from the tax department
Read the official text at capitol.hawaii.gov ↗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
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
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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