Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-231-91-10
Disqualification of presiding officers
# (a)
A presiding officer shall be disqualified from deciding an agency appeal if the presiding officer:
# (1)
Has a substantial financial interest, as defined by section 84-3, HRS, in a business or other undertaking that will be directly affected by the decision of the agency appeal;
# (2)
Is related within the third degree by blood or marriage to any party to the proceeding or any party’s representative or attorney;
# (3)
Has participated in the investigation preceding the institution of the agency appeal proceedings or has participated in the development of the evidence to be introduced in the hearing; or (4) Has a personal bias or prejudice concerning a party that will prevent a fair and impartial decision involving that party.
# (b)
A presiding officer shall withdraw from further participation in the proceedings upon discovery of a disqualifying conflict of interest or bias if the factual circumstances are undisputed. If the allegation of a disqualifying conflict of interest or bias is not clearly substantiated, the presiding officer need not voluntarily withdraw and the party seeking the disqualification may file a motion to disqualify the presiding officer. The motion shall be filed and decided before the evidentiary portion of the hearing on the agency appeal. If a presiding officer is disqualified, the director shall designate another representative to serve as the presiding officer. If the disqualified presiding officer is the director, the director shall designate a representative to serve as the presiding officer whose findings of fact, conclusions of law, and decision and order shall be final and binding.
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In this chapter (40 sections)
- 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
- 18-231-93-01 · (Reserved
- 18-231-94-01 · Fine for failure to produce license
- 18-231-95-01 · Fine for failure to keep adequate books and records
- 18-231-96-01 · Fine for failure to record transaction