{"data":{"id":"us-hi/haw.-rev.-stat.-231-19.3","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 231-19.3","heading":"Disclosure of letter rulings, et al.","body":"Notwithstanding any law to the contrary, any and all advice given or communications made by the department, including but not limited to letter rulings and determination letters, containing tax advice, shall be disclosed to the public under standards and procedures under section 6110 of the federal Internal Revenue Code of 1986, as amended, the regulations thereunder, and federal court interpretations.","path":["HI Code","Division 1","Title 14","Chapter 231"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0231/HRS_0231-0019_0003.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"baa1ac355fadd96d17fa9dcc4705a5d4f6654f99108d76213931b048bed49cb1","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-231-18","next":"us-hi/haw.-rev.-stat.-231-19.5"},"notice":"GroundRules: Original legal text. Not legal advice."}