Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-234-04
Powers and duties
# (a)
The commission shall:
# (1)
Receive, process, review, and investigate each claim;
# (2)
Conduct a hearing regarding each claim to ascertain the amount of losses suffered by a claimant, in accordance with chapter 91, Hawaii Revised Statutes; provided that, if the commission and claimant agree that there is a no dispute as to the facts or the amount of a §18-234-05 NATURAL DISASTER CLAIMS COMMISSION claim involved in a particular matter, the claimant may waive in writing the opportunity for a hearing provided by these administrative rules;
# (3)
Administer oaths or affirmations to persons testifying before the commission;
# (4)
Determine the amount of losses sustained by a claimant based upon the evidence presented to the commission;
# (5)
Certify the amount of losses to the director;
# (6)
Seek advice from the Office of the Attorney General when legal assistance is necessary;
# (7)
Prescribe and prepare the necessary forms to be used.
# (b)
The commission may:
# (1)
On its own motion, request or require the appearance of any witness it deems necessary or who may assist the commission in determining losses;
# (2)
Require the production of a claimant’s account books, bank books, bank statements, records, vouchers, copies of state and federal tax returns, and any and all documents and evidences having any relevancy to the determination of losses;
# (3)
Seek additional advice from any person it believes may assist the commission in its review of claims; and (4) Transmit copies of certifications of losses to the director of finance of the county in which the disaster occurred.
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In this chapter (10 sections)
- 18-234-01 · Scope
- 18-234-02 · Definitions
- 18-234-03 · Commission members
- 18-234-04 · Powers and duties
- 18-234-05 · Filing of claims
- 18-234-06 · Hearings
- 18-234-07 · Valuation of losses; certification of losses
- 18-234-08 · Allowance of tax relief
- 18-234-09 · Review of claims; appeal to circuit court
- 18-234-10 · Administration; expenditures; compensation