231-16 Copies of returns. Except as otherwise provided by law, copies of any tax return filed with the department of taxation shall be furnished to the taxpayer filing the return or to the taxpayer's representative who has written authorization to be provided such copies upon the payment of $1 per page and $1 for any certification thereof by the department. [L 1963, c 24, 1; Supp, 115-21.5; HRS 231-16; am L 1980, c 212, 1; gen ch 1985]


Cross References


Modification of fees, see 92-28.



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