[§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]