[§231-3.4] Publication of reports. (a) The department of taxation shall publish reports on the following:

(1) Hawaii income patterns--individuals;

(2) Hawaii income patterns--corporations, proprietorships, and partnerships; and

(3) Tax credits.

The department shall make each of these reports available in both paper form and commonly accessible electronic forms for a reasonable fee.

(b) The department shall explore and implement all reasonable methods of covering the costs of publication and distribution of the reports, including but not limited to:

(1) Setting reasonable fees that will cover the costs of producing and distributing the reports in paper and electronic form; and

(2) Negotiating licensing fees with commercial information providers for rights to carry the reports on-line or in other electronic storage methods. [L 1996, c 250, §2]

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