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hawai99TA FACTS 99‑3 State of awaii, Department of Taxation Revised May 2022 Tax Facts is a publication that provides general information on tax subjects of current interest to taxpayers§16-99-2 99-5 SUBCHAPTER 1 GENERAL PROVISIONS §16-99-1 Objective. This chapter, adopted by the real estate commission, hereafter referred to as commission, is intended to