U Memo 26-08

U MEMO 26-08
January 14, 2026
Tax Collections Manual

Requester asked whether the Hawai‘i Department of Taxation (DOTAX) properly denied her request for policies and procedures relating to executing a bank levy under Part II of the UIPA.  The sole DOTAX record including responsive information was DOTAX’s Collections Manual (Manual).  OIP concluded that the Manual was not required to be disclosed in full without application of the UIPA’s exceptions as a set of rules of general applicability, a statement of general policy, or an interpretation of general applicability mandated to be fully public.  HRS § 92F-12(a)(1).  However, OIP also concluded that the majority of the Manual must be disclosed, with limited exceptions.  OIP found that the disclosure of portions of the Manual that provided a specific timeline for how long will pass from one stage of DOTAX’s collection effort until DOTAX takes adverse action against a taxpayer would significantly risk circumvention of DOTAX’s tax collection laws and regulations, and OIP therefore concluded that DOTAX could redact those specific timelines based on the UIPA’s exception for records that may be withheld to avoid the frustration of a legitimate government function.  HRS § 92F-13(3).  OIP also concluded that the portions of the manual identifying individual taxpayers in screenshots of software applications and examples of documents could be redacted under the UIPA’s privacy exception.  HRS §§ 92F-13(1), -14.