HAR § 18-231-91-02 — Definitions

As used in sections 18-231-91-01 through 18-231-100-01: “Agency appeal” means an appeal of a cease and desist citation to the director or the director’s designee pursuant to section 231-91(e), HRS. “Department” means the department of taxation. “Director” means the director of taxation. “Hearing” means a contested case hearing in accordance with chapter 91, HRS, to determine an agency appeal. “Person” means one or more individuals, a company, a corporation, a partnership, an association, or any other type of legal entity, and also includes an officer or employee of a corporation, a partner or employee of a partnership, a trustee of a trust, a fiduciary of an estate, or a member, employee, or principal of any other entity, HRS §231-91 HRS §231-91