Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-231-91-17

Consolidation; separate hearings

Official textfiles.hawaii.gov

Last amended: [Eff 11/30/14] (Auth: HRS §§91-2, 231-3(9)) (Imp: HRS §§91-9, 231-91) HRS §231-91

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In this chapter (40 sections)
  1. 18-231-19.5-13 · Confidentiality of segregated information and written…
  2. 18-231-19.5-14 · Narrow construction of section
  3. 18-231-25 · (Reserved) Cost recovery fees; in general
  4. 18-231-25.5-02 · Cost recovery fees for collection actions
  5. 18-231-25.5-04 · Cost recovery fees for research and reference materials
  6. 18-231-25.5-05 · Cost recovery fees for the reissuance of refund checks
  7. 18-231-36 · (Reserved) HRS §231-36
  8. 18-231-59 · (Reserved
  9. 18-231-91-01 · Procedures; scope and purpose
  10. 18-231-91-03 · Cease and desist citation; requirements
  11. 18-231-91-04 · Issuance of a cease and desist citation
  12. 18-231-91-05 · Response to cease and desist citation
  13. 18-231-91-06 · Venue
  14. 18-231-91-07 · Docket
  15. 18-231-91-08 · Hearing; request for and scheduling
  16. 18-231-91-09 · Presiding officer of hearings; duties and powers;…
  17. 18-231-91-10 · Disqualification of presiding officers
  18. 18-231-91-11 · Communications with the director or presiding officers
  19. 18-231-91-12 · Computation of time
  20. 18-231-91-13 · Filing of documents; amendment; dismissal; retention
  21. 18-231-91-14 · Filed documents available for public inspection;…
  22. 18-231-91-15 · Appearances in agency appeal
  23. 18-231-91-16 · Substitution of parties
  24. 18-231-91-17 · Consolidation; separate hearings
  25. 18-231-91-18 · Intervention
  26. 18-231-91-19 · Prehearing conferences; exchange of exhibits; briefs
  27. 18-231-91-20 · Motions
  28. 18-231-91-21 · Evidence
  29. 18-231-91-23 · Service of decisions
  30. 18-231-91-24 · Correction of transcript
  31. 18-231-91-25 · Enforcement and stay
  32. 18-231-92-01 · (Reserved
  33. 18-231-93-01 · (Reserved
  34. 18-231-94-01 · Fine for failure to produce license
  35. 18-231-95-01 · Fine for failure to keep adequate books and records
  36. 18-231-96-01 · Fine for failure to record transaction
  37. 18-231-97-01 · (Reserved) §18-231-98-01 Fine for tax avoidance price…
  38. 18-231-98-01 · Fine for tax avoidance price fixing
  39. 18-231-99-01 · (Reserved
  40. 18-231-100-01 · Fine for interference with a tax official
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