{"data":{"id":"us-hi/haw.-rev.-stat.-231-10.5","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 231-10.5","heading":"Closing audit letters.","body":"At the conclusion of a tax audit, the department shall provide to the taxpayer a closing audit letter that shall confirm in writing the department's position on each issue considered in the audit, and which shall provide guidance on how the taxpayer may report such issues for post audit years.","path":["HI Code","Division 1","Title 14","Chapter 231"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0231/HRS_0231-0010_0005.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"3bd317b0b39fe42a449ef142169b735910e6814e6b7f8b8520519babcb6ebfc0","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-231-10","next":"us-hi/haw.-rev.-stat.-231-10.6"},"notice":"GroundRules: Original legal text. Not legal advice."}