Publications
Hawaii Taxpayers Bill of Rights
Hawaii Tax Appeals
Verified Practitioner Registration and Representing Taxpayers Before the Department
New Appeals Program to Resolve Tax Disputes Quicker
Tax Announcement No. 2016-03
OBSOLETE
Audit of Net Income, GE, & Use Tax Returns; Appeals Rights; Claims for Refunds; and Payment to State
Deposits in the Nature of a Cash Bond – Form D-160
Hawaii Civil Tax Penalty Matrix
Extending the Statute of Limitations on Assessment for Substantial Omissions
Page Last Updated: June 29, 2026