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FORM A-7 STATE OF HAWAII — DEPARTMENT OF TAXATION Clear Form
(REV. 2016)
REQUEST FOR A RULING
(See back of form for requirements.)
Name of taxpayer Hawaii Tax I.D. No., if any
Address of taxpayer Federal Employer I.D. No. or Social Security No.
Enter the name, address, email address and phone number of the person to contact regarding this letter ruling request.
YES NO
1. Does this request involve a prospective (as opposed to a consummated) transaction?
2. Does this request involve an issue that is the same or similar to one:
A. Being considered by the Department or the Multistate Tax Commission (MTC) in connection with
an audit or examination of this taxpayer?
B. Being appealed to the Board of Review, the Tax Appeal Court, or the Department’s Administrative
Appeals Office by this taxpayer?
C. Being litigated in the Hawaii Courts by this taxpayer?
D. Being considered by the Department in connection with a claim for refund made by this taxpayer?
3. Is this taxpayer undergoing an audit or examination by the Department or the MTC with respect to any issue or tax?
4. Has this taxpayer been notified concerning a pending audit or examination by the Department or the MTC
with respect to any issue or tax?
5. Does this request involve an issue that is clearly and adequately addressed by the Hawaii Revised
Statutes, Hawaii Administrative Rules, decision of the Hawaii or federal courts, tax return instruction,
Tax Information Release, or other publication issued by the Department?
6. Has the taxpayer previously been issued a ruling on the same or a similar issue by the Department?
(If “yes”, attach a copy of the ruling)
7. Has a representative been authorized to request the issuance of a ruling on behalf of this taxpayer?
(If “yes”, enter the name and address of the representative. The representative must be an individual
or individuals and may not sign the declaration below.) Please attach a copy of Form N-848, Power of Attorney,
authorizing your representative to receive your tax return information in connection with this ruling.
8. Enter name and address to which the ruling and other correspondence are to be mailed.
DECLARATION AND CONSENT
Only an individual having personal knowledge of the facts may sign the declaration below. An authorized representative may not sign the declaration. If
this taxpayer is a corporation, partnership, or trust or estate, the individual signing the declaration on behalf of the taxpayer must be a corporate officer,
general partner, or fiduciary, as the case may be.
I declare, under the penalties set forth in section 231-36, HRS, that I have personal knowledge of the facts involved in this request and that I have
examined this request, including accompanying documents, and, to the best of my knowledge and belief, the facts presented in support of this request
are true, correct and complete. I understand that if any of the facts presented are later found to be in error, the ruling received will be void.
I further consent to disclosure of the ruling requested in redacted form pursuant to Tax Information Release No. 2009-01 and understand that if
information other than names, addresses, and identifying numbers are to be redacted, I acknowledge my obligation to submit a deletion statement.
Signature Date
Print or type name Print or type title
FORM A-7
