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.
Haw. Rev. Stat. § 235-20
Comfort letters; authority to assess fees; established
L 2004, c 215, pt of §3
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.