Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-231-91-06
Venue
Official textfiles.hawaii.gov
Venue of the hearing of an agency appeal is proper in the taxation district in which the alleged violation is said to have occurred, is occurring, or is about to occur, or such other location as the parties to the hearing may mutually agree. Any party may participate in the hearing by telephone, provided that the presiding officer receives written notice of such intent at least five days before the hearing.
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In this chapter (40 sections)
- 18-231-19.5-05 · Written opinions; notice of intention to disclose
- 18-231-19.5-06 · Written opinions; time for and manner of disclosure,…
- 18-231-19.5-07 · Written opinions; petition for further segregation
- 18-231-19.5-08 · Written opinions; petition for further disclosure…
- 18-231-19.5-09 · Appellate review of petition for further segregation…
- 18-231-19.5-10 · Written opinions; reliance by taxpayers
- 18-231-19.5-11 · Annual index of written opinions
- 18-231-19.5-12 · Exclusivity of disclosure provisions §18-231-19
- 18-231-19.5-13 · Confidentiality of segregated information and written…
- 18-231-19.5-14 · Narrow construction of section
- 18-231-25 · (Reserved) Cost recovery fees; in general
- 18-231-25.5-02 · Cost recovery fees for collection actions
- 18-231-25.5-04 · Cost recovery fees for research and reference materials
- 18-231-25.5-05 · Cost recovery fees for the reissuance of refund checks
- 18-231-36 · (Reserved) HRS §231-36
- 18-231-59 · (Reserved
- 18-231-91-01 · Procedures; scope and purpose
- 18-231-91-03 · Cease and desist citation; requirements
- 18-231-91-04 · Issuance of a cease and desist citation
- 18-231-91-05 · Response to cease and desist citation
- 18-231-91-06 · Venue
- 18-231-91-07 · Docket
- 18-231-91-08 · Hearing; request for and scheduling
- 18-231-91-09 · Presiding officer of hearings; duties and powers;…
- 18-231-91-10 · Disqualification of presiding officers
- 18-231-91-11 · Communications with the director or presiding officers
- 18-231-91-12 · Computation of time
- 18-231-91-13 · Filing of documents; amendment; dismissal; retention
- 18-231-91-14 · Filed documents available for public inspection;…
- 18-231-91-15 · Appearances in agency appeal
- 18-231-91-16 · Substitution of parties
- 18-231-91-17 · Consolidation; separate hearings
- 18-231-91-18 · Intervention
- 18-231-91-19 · Prehearing conferences; exchange of exhibits; briefs
- 18-231-91-20 · Motions
- 18-231-91-21 · Evidence
- 18-231-91-23 · Service of decisions
- 18-231-91-24 · Correction of transcript
- 18-231-91-25 · Enforcement and stay
- 18-231-92-01 · (Reserved