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Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-237D-4-14

Issuance of a citation for failure to display

Official textfiles.hawaii.gov

# (a)

A citation for failure to display is both a notice of violation and an offer to settle an administrative case involving any violation related to the citation, and may include a monetary fine where permitted under the applicable law and rules.

# (b)

Any employee of the department who is assigned to the special enforcement section or otherwise duly authorized by the department may issue a citation for failure to display to a person if there is reason to believe the person has violated or is violating section 237D-4, HRS, or any administrative rules adopted thereunder.

# (c)

A citation for failure to display may be served by: HRS §237D-4 (1) Personal service on the respondent, respondent’s officer or director, or respondent’s registered agent for service of process as shown in the records of the department of commerce and consumer affairs; (2) Certified mail, restricted delivery, sent to the respondent’s last known business or residence address or the address of respondent’s registered agent for service as shown in the records of the department of commerce and consumer affairs; or (3) Publication at least once in each of two successive weeks in a newspaper of general circulation if service by certified mail is not made because of refusal to accept service or because the department has been unable to ascertain the address necessary for service under paragraph (2) after reasonable and diligent inquiry. Publication shall consist solely of the respondent’s name and a statement that the respondent is being served a citation for failure to display under section 237D-4, HRS, by the publication and has thirty days from the date of service to respond. No return information or other personal or confidential information shall be disclosed in the publication.

# (d)

If the citation is served by publication under subsection (c)(3), the date of service of the citation is the last date of publication in the second successive week.

Last amended: [Eff 2/3/19] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §237D-4) HRS §237D-4

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In this chapter (40 sections)
  1. 18-237D-1-01 · Definitions
  2. 18-237D-2-01 · Imposition and rates
  3. 18-237D-3-01 · Exemptions
  4. 18-237D-4-01 · Certificate of registration
  5. 18-237D-4-02 · Display of the registration certificate
  6. 18-237D-4-03 · REPEALED
  7. 18-237D-4-04 · REPEALED
  8. 18-237D-4-05 · REPEALED
  9. 18-237D-4-06 · (Repealed
  10. 18-237D-4-07 · REPEALED
  11. 18-237D-4-08 · Display of local contact information
  12. 18-237D-4-09 · Procedures; scope and purpose
  13. 18-237D-4-10 · Definitions
  14. 18-237D-4-11 · Fine for failure to display
  15. 18-237D-4-12 · Written warning for first violation under section…
  16. 18-237D-4-13 · Citation for failure to display; requirements
  17. 18-237D-4-14 · Issuance of a citation for failure to display
  18. 18-237D-4-15 · Response to citation for failure to display
  19. 18-237D-4-16 · Venue
  20. 18-237D-4-17 · Docket
  21. 18-237D-4-18 · Hearing; request for and scheduling
  22. 18-237D-4-19 · Presiding officer of hearings; duties and powers;…
  23. 18-237D-4-20 · Disqualification of presiding officers
  24. 18-237D-4-21 · Communications with the director or presiding officers
  25. 18-237D-4-22 · Computation of time
  26. 18-237D-4-23 · Filing of documents; amendment; dismissal; retention…
  27. 18-237D-4-24 · Filed documents available for public inspection;…
  28. 18-237D-4-25 · Appearances in agency appeal
  29. 18-237D-4-26 · Substitution of parties
  30. 18-237D-4-27 · Consolidation; separate hearings
  31. 18-237D-4-28 · Intervention
  32. 18-237D-4-29 · Prehearing conferences; exchange of exhibits; briefs
  33. 18-237D-4-30 · Motions
  34. 18-237D-4-31 · Evidence
  35. 18-237D-4-32 · Continuances or extensions of time
  36. 18-237D-4-33 · Service of decisions
  37. 18-237D-4-34 · Correction of transcript
  38. 18-237D-4-35 · Enforcement and stay
  39. 18-237D-5-01 · REPEALED
  40. 18-237D-6-01 · Return and payments
Full table of contents →