19-42-51

HAWAII ADMINISTRATIVE RULES
TITLE 19
DEPARTMENT OF TRANSPORTATION
CHAPTER 42
VESSEL AND HARBOR CONTROLS
SUBCHAPTER 2
SMALL CRAFT AND SMALLER COMMERCIAL VESSELS
§19-42-51 Audit. The department reserves the right to conduct audits to determine
the validity of maintaining a vessel's classification, the fees owing to the
department, and any other information necessary and proper to enforce these
rules. Information normally needed includes standard business records. For
example, in the case of commercial fishing vessels, the following records are
deemed pertinent:
(1) Monthly fish catch reports;
(2) Records showing the number of days fished in a given month;
(3) Pertinent sales records both from the sale of fish whether fresh or frozen and
from any other activity in which the vessel had been engaged;
(4) Annual general excise tax returns; and
(5) Any other records the boat owner/operator deems pertinent. [Eff 5/20/82; am
and comp 2/26/96] (Auth: HRS §§266-2, 266-3) (Imp: HRS §§266-2, 266-3)