Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-231-91-11
Communications with the director or presiding officers
# (a)
No person shall communicate with the director or presiding officer regarding matters to be decided by the director or presiding officer in any agency appeal with the intent, or the appearance of the intent, to influence the decision of the director or presiding officer, unless all of the parties to the proceedings are given notice of communication and an opportunity to also communicate with the director or presiding officer.
# (b)
If a communication is made privately with the presiding officer in violation of subsection (a), the presiding officer shall disclose the communication to all parties on the record of the proceedings and afford all parties an opportunity to respond to, refute, or otherwise comment on the ex parte communication.
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In this chapter (40 sections)
- 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
- 18-231-97-01 · (Reserved) §18-231-98-01 Fine for tax avoidance price…