{"id":6515,"date":"2026-04-02T17:15:01","date_gmt":"2026-04-03T03:15:01","guid":{"rendered":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals-public-notices\/legal-notices-state-legals-public-notices-2\/0001524272-01\/"},"modified":"2026-04-02T17:15:01","modified_gmt":"2026-04-03T03:15:01","slug":"0001524272-01","status":"publish","type":"post","link":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals-public-notices\/legal-notices-state-legals-public-notices-2\/0001524272-01\/","title":{"rendered":"0001524272-01"},"content":{"rendered":"<p align=\"center\">\n<font face=\"FranklinGothic-MedCnd\" size=\"2\" color=\"#000000\"><b><u>NOTICE OF PUBLIC HEARING<\/p>\n<p><\/b><\/u><\/font><\/p>\n<p><font size=\"2\" color=\"#000000\"> Pursuant to Chapter 91, Hawaii Revised Statutes, notice is hereby given that the Department of Taxation (DOTAX), State of Hawai&#8217;i, will hold a public hearing to allow the public to comment on the proposed amendment of Hawaii Administrative Rules sections 18-235-51.5-01 through 18-235-51.5-08 and 18-235-91.5-01.<br \/>\nThe proposed rule amendments set forth the manner in which pass-through entities (PTEs) may elect to be taxed at the entity level, the manner and timing of payment of the PTE tax, and the manner in which qualified members of an electing PTE may claim the PTE tax credit. The meeting will be held in-person on <\/font><font size=\"2\" color=\"#000000\"><b>Tuesday, May 12, 2026, @ 9&#058;00 a.m. at&#058;<\/p>\n<p><\/font><font size=\"2\" color=\"#000000\"><b>  Princess Ruth Keelikolani Building<br \/>\n  Room 310<br \/>\n  830 Punchbowl Street<br \/>\n  Honolulu, Hawaii 96813<\/p>\n<p><\/b><\/font><font size=\"2\" color=\"#000000\"> All interested parties are invited to attend and present their views orally or in writing. Written statements may be submitted to the DOTAX Rules Office before or at the public hearing. Interested persons may also attend using Zoom through the following link&#058;<\/p>\n<p>Via internet&#058;<br \/>\n<\/font><font size=\"2\" color=\"#000000\"><u>https&#058;&#047;&#047;www.zoomgov.com&#047;j&#047;1618164138?pwd=dLE9h6tRU8IqpI7VblvyayBOjBAbrC.1<br \/>\n<\/u><\/font><font size=\"2\" color=\"#000000\">Passcode&#058; 467501<\/p>\n<p> Anyone wishing to provide testimony online must be connected to the Zoom meeting no later than 8&#058;55 a.m. (5 minutes prior to the public hearing start time). Testifiers who experience technical issues must contact (808) 587-1530 for assistance. Persons who need special ADA-related assistance contact the <\/font><font size=\"2\" color=\"#000000\">Administrative Rules Office at (808) 587-1530 or email at <\/font><font size=\"2\" color=\"#000000\"><u>tax.rules.office@hawaii.gov<\/u><\/font><font size=\"2\" color=\"#000000\">  at least ten(10)working days prior to the date of the hearing.<\/p>\n<p> Public hearings will conclude when the last verbal testifier has finished. Emailed and mailed testimony may be sent to the DOTAX Rules Office noted below and may be sent at any time up to five working days after the public hearing. Please note that all submitted testimony will become part of the public record.<\/p>\n<p> The proposed rule amendments may be viewed online at the DOTAX website (<\/font><font size=\"2\" color=\"#000000\"><u>https&#058;&#047;&#047;tax.hawaii.gov&#047;legal&#047;taxlawandrules&#047;<\/u><\/font><font size=\"2\" color=\"#000000\">) under the section titled &quot;Proposed Administrative Rules.&quot; Persons may request a hardcopy of the rule proposal by phone, or in writing, by contacting the DOTAX Rules Office as follows&#058;<\/p>\n<p><\/font><font size=\"2\" color=\"#000000\"><b>  DOTAX Administrative Rules Office<br \/>\n  830 Punchbowl Street, Room 219<br \/>\n  Honolulu, HI  96813<br \/>\n  (808) 587-1530<br \/>\n<\/font><font size=\"2\" color=\"#000000\"><b><u>  tax.rules.office@hawaii.gov<br \/>\n<\/b><\/u><\/font><font size=\"2\" color=\"#000000\">(TGI1524272        4&#047;03&#047;26)<\/font><\/p>\n","protected":false},"excerpt":{"rendered":"<p>NOTICE OF PUBLIC HEARING Pursuant to Chapter 91, Hawaii Revised Statutes, notice is hereby given that the Department of Taxation (DOTAX), State of Hawai&#8217;i, will hold a public hearing to allow the public to comment on the proposed amendment of Hawaii Administrative Rules sections 18-235-51.5-01 through 18-235-51.5-08 and 18-235-91.5-01. The proposed rule amendments set forth [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[305],"tags":[],"class_list":["post-6515","post","type-post","status-publish","format-standard","hentry","category-legal-notices-state-legals-public-notices-2"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>0001524272-01 - The Garden Island Classifieds<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals-public-notices\/legal-notices-state-legals-public-notices-2\/0001524272-01\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"0001524272-01 - The Garden Island Classifieds\" \/>\n<meta property=\"og:description\" content=\"NOTICE OF PUBLIC HEARING Pursuant to Chapter 91, Hawaii Revised Statutes, notice is hereby given that the Department of Taxation (DOTAX), State of Hawai&#8217;i, will hold a public hearing to allow the public to comment on the proposed amendment of Hawaii Administrative Rules sections 18-235-51.5-01 through 18-235-51.5-08 and 18-235-91.5-01. The proposed rule amendments set forth [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals-public-notices\/legal-notices-state-legals-public-notices-2\/0001524272-01\/\" \/>\n<meta property=\"og:site_name\" content=\"The Garden Island Classifieds\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-03T03:15:01+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/hawaii.carpentermediagroup.com\\\/tgiclassifieds\\\/state-legals-public-notices\\\/legal-notices-state-legals-public-notices-2\\\/0001524272-01\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hawaii.carpentermediagroup.com\\\/tgiclassifieds\\\/state-legals-public-notices\\\/legal-notices-state-legals-public-notices-2\\\/0001524272-01\\\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"0001524272-01\",\"datePublished\":\"2026-04-03T03:15:01+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/hawaii.carpentermediagroup.com\\\/tgiclassifieds\\\/state-legals-public-notices\\\/legal-notices-state-legals-public-notices-2\\\/0001524272-01\\\/\"},\"wordCount\":370,\"articleSection\":[\"Legal Notices\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/hawaii.carpentermediagroup.com\\\/tgiclassifieds\\\/state-legals-public-notices\\\/legal-notices-state-legals-public-notices-2\\\/0001524272-01\\\/\",\"url\":\"https:\\\/\\\/hawaii.carpentermediagroup.com\\\/tgiclassifieds\\\/state-legals-public-notices\\\/legal-notices-state-legals-public-notices-2\\\/0001524272-01\\\/\",\"name\":\"0001524272-01 - The Garden Island Classifieds\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/hawaii.carpentermediagroup.com\\\/tgiclassifieds\\\/#website\"},\"datePublished\":\"2026-04-03T03:15:01+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/hawaii.carpentermediagroup.com\\\/tgiclassifieds\\\/state-legals-public-notices\\\/legal-notices-state-legals-public-notices-2\\\/0001524272-01\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/hawaii.carpentermediagroup.com\\\/tgiclassifieds\\\/state-legals-public-notices\\\/legal-notices-state-legals-public-notices-2\\\/0001524272-01\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/hawaii.carpentermediagroup.com\\\/tgiclassifieds\\\/state-legals-public-notices\\\/legal-notices-state-legals-public-notices-2\\\/0001524272-01\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/hawaii.carpentermediagroup.com\\\/tgiclassifieds\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"0001524272-01\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/hawaii.carpentermediagroup.com\\\/tgiclassifieds\\\/#website\",\"url\":\"https:\\\/\\\/hawaii.carpentermediagroup.com\\\/tgiclassifieds\\\/\",\"name\":\"The Garden Island Classifieds\",\"description\":\"Advertise on Kauai&#039;s best-read news website\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/hawaii.carpentermediagroup.com\\\/tgiclassifieds\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"0001524272-01 - The Garden Island Classifieds","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals-public-notices\/legal-notices-state-legals-public-notices-2\/0001524272-01\/","og_locale":"en_US","og_type":"article","og_title":"0001524272-01 - The Garden Island Classifieds","og_description":"NOTICE OF PUBLIC HEARING Pursuant to Chapter 91, Hawaii Revised Statutes, notice is hereby given that the Department of Taxation (DOTAX), State of Hawai&#8217;i, will hold a public hearing to allow the public to comment on the proposed amendment of Hawaii Administrative Rules sections 18-235-51.5-01 through 18-235-51.5-08 and 18-235-91.5-01. The proposed rule amendments set forth [&hellip;]","og_url":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals-public-notices\/legal-notices-state-legals-public-notices-2\/0001524272-01\/","og_site_name":"The Garden Island Classifieds","article_published_time":"2026-04-03T03:15:01+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals-public-notices\/legal-notices-state-legals-public-notices-2\/0001524272-01\/#article","isPartOf":{"@id":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals-public-notices\/legal-notices-state-legals-public-notices-2\/0001524272-01\/"},"author":{"name":"","@id":""},"headline":"0001524272-01","datePublished":"2026-04-03T03:15:01+00:00","mainEntityOfPage":{"@id":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals-public-notices\/legal-notices-state-legals-public-notices-2\/0001524272-01\/"},"wordCount":370,"articleSection":["Legal Notices"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals-public-notices\/legal-notices-state-legals-public-notices-2\/0001524272-01\/","url":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals-public-notices\/legal-notices-state-legals-public-notices-2\/0001524272-01\/","name":"0001524272-01 - The Garden Island Classifieds","isPartOf":{"@id":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/#website"},"datePublished":"2026-04-03T03:15:01+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals-public-notices\/legal-notices-state-legals-public-notices-2\/0001524272-01\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals-public-notices\/legal-notices-state-legals-public-notices-2\/0001524272-01\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/state-legals-public-notices\/legal-notices-state-legals-public-notices-2\/0001524272-01\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/"},{"@type":"ListItem","position":2,"name":"0001524272-01"}]},{"@type":"WebSite","@id":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/#website","url":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/","name":"The Garden Island Classifieds","description":"Advertise on Kauai&#039;s best-read news website","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"}]}},"_links":{"self":[{"href":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/wp-json\/wp\/v2\/posts\/6515","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/wp-json\/wp\/v2\/comments?post=6515"}],"version-history":[{"count":0,"href":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/wp-json\/wp\/v2\/posts\/6515\/revisions"}],"wp:attachment":[{"href":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/wp-json\/wp\/v2\/media?parent=6515"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/wp-json\/wp\/v2\/categories?post=6515"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hawaii.carpentermediagroup.com\/tgiclassifieds\/wp-json\/wp\/v2\/tags?post=6515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}