Letter Rulings

Number	Date	Title/Description
2009-06	October 9, 2009	HRS 235-110.9, 235-2.45(d) Qualified high technology business comfort ruling for a previously qualified company on whether a proposed method of allocating credits generated from investments made on or after May 1, 2009 complies with HRS § 235-2.45(d), as amended by Act 178 SLH 2009.

Number	Date	Title/Description
2009-05	September 15, 2009	HRS 235-110.9, 235-7.3, 235-9.5, 235-110-91 Qualified high technology business comfort ruling for a company whose qualified research is in research as defined under Internal Revenue Code section 41(d) and the development and design of certain computer software
2009-04	September 2, 2009	HRS 235-110.9, 235-7.3, 235-9.5, 235-110-91 Qualified high technology business comfort ruling for a company whose qualified research is in research as defined under Internal Revenue Code section 41(d) and non-fossil fuel energy related technology
2009-03	August 31, 2009	HRS 235-110.9, 235-110.91, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is biotechnology
2009-02	August 28, 2009	HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is the development and design of certain computer software
2009-01	June 29, 2009	HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is the development and design of certain computer software

Number	Date	Title/Description
2009-06	October 9, 2009	HRS 235-110.9, 235-2.45(d) Qualified high technology business comfort ruling for a previously qualified company on whether a proposed method of allocating credits generated from investments made on or after May 1, 2009 complies with HRS § 235-2.45(d), as amended by Act 178 SLH 2009.
2009-05	September 15, 2009	HRS 235-110.9, 235-7.3, 235-9.5, 235-110-91 Qualified high technology business comfort ruling for a company whose qualified research is in research as defined under Internal Revenue Code section 41(d) and the development and design of certain computer software
2009-04	September 2, 2009	HRS 235-110.9, 235-7.3, 235-9.5, 235-110-91 Qualified high technology business comfort ruling for a company whose qualified research is in research as defined under Internal Revenue Code section 41(d) and non-fossil fuel energy related technology
2009-03	August 31, 2009	HRS 235-110.9, 235-110.91, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is biotechnology
2009-02	August 28, 2009	HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is the development and design of certain computer software
2009-01	June 29, 2009	HRS 235-110.9, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for company whose qualified research is the development and design of certain computer software

Number	Date	Title/Description
2009-05	September 15, 2009	HRS 235-110.9, 235-7.3, 235-9.5, 235-110-91 Qualified high technology business comfort ruling for a company whose qualified research is in research as defined under Internal Revenue Code section 41(d) and the development and design of certain computer software
2009-04	September 2, 2009	HRS 235-110.9, 235-7.3, 235-9.5, 235-110-91 Qualified high technology business comfort ruling for a company whose qualified research is in research as defined under Internal Revenue Code section 41(d) and non-fossil fuel energy related technology
2009-03	August 31, 2009	HRS 235-110.9, 235-110.91, 235-7.3, 235-9.5 Qualified high technology business comfort ruling for a company whose qualified research is biotechnology