{"data":{"id":"us-hi/haw.-rev.-stat.-235-20","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 235-20","heading":"Comfort letters; authority to assess fees; established.","body":"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.","path":["HI Code","Division 1","Title 14","Chapter 235"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0020.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"5809fa9d56841e154298bd0b64897141e0b1068ac1fd2d9ad26973b1d6466ded","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-235-2.5","next":"us-hi/haw.-rev.-stat.-235-20.5"},"notice":"GroundRules: Original legal text. Not legal advice."}