Employees can claim exemption if both of the following situations apply: 1  In the previous year, the employee had the right to a refund of all federal income tax withheld from their wages because they had no tax liability. 2  In the current year, the employee expects a refund of all federal income tax withheld because they plan to have no tax liability.
Each LAVASTONEWARE piece is still handcrafted by DaPiper from our unique ceramic composite, textured with lava rocks, fired to over 2,300 degrees Fahrenheit, and then meticulously plated in either 22kt Gold, Platinum, Opal, Black Coral, Purple Haze, or our exotic Hanalei Blue finishes.
Black sand beaches in Hawai'i are found on the islands with the most recent volcanic activity. The pounding of the waves on the hardened lava creates tiny bits of black volcanic glass, which results in, with sufficient quantities, a black sand beach.