Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-231-91-20
Motions
# (a)
All motions other than those made during a hearing shall be made in writing to the presiding officer, shall state the relief sought, and shall be accompanied by an affidavit or memorandum setting forth the grounds upon which they are based. The presiding officer shall set the time for all motions and opposing memoranda, if any.
# (b)
The moving party shall serve a copy of all motions on all other parties at least fourteen calendar days prior to the hearing on the motion. Service shall be in accordance with the rules of service of papers under section 18- 231-91-13(g).
# (c)
A memorandum in opposition or a counter affidavit shall be served on all parties not later than seven calendar days prior to the hearing. Service shall be in accordance with the rules of service of papers under section 18- 231-91-13(g).
# (d)
Failure to serve or file a memorandum in opposition to a motion or failure to appear at the hearing shall be deemed a waiver of objection to the granting or denial of the motion.
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In this chapter (40 sections)
- 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…
- 18-231-98-01 · Fine for tax avoidance price fixing
- 18-231-99-01 · (Reserved
- 18-231-100-01 · Fine for interference with a tax official