Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-237D-4-16
Venue
Official textfiles.hawaii.gov
Venue of the hearing of an agency appeal is proper in the taxation district HRS §237D-4 where the transient accommodation that is the subject of the violation is located, or such other location as the parties to the hearing may mutually agree. Any party may participate in the hearing by telephone; provided that the presiding officer receives written notice of intent to appear by telephone at least five days before the hearing.
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In this chapter (40 sections)
- 18-237D-1-01 · Definitions
- 18-237D-2-01 · Imposition and rates
- 18-237D-3-01 · Exemptions
- 18-237D-4-01 · Certificate of registration
- 18-237D-4-02 · Display of the registration certificate
- 18-237D-4-03 · REPEALED
- 18-237D-4-04 · REPEALED
- 18-237D-4-05 · REPEALED
- 18-237D-4-06 · (Repealed
- 18-237D-4-07 · REPEALED
- 18-237D-4-08 · Display of local contact information
- 18-237D-4-09 · Procedures; scope and purpose
- 18-237D-4-10 · Definitions
- 18-237D-4-11 · Fine for failure to display
- 18-237D-4-12 · Written warning for first violation under section…
- 18-237D-4-13 · Citation for failure to display; requirements
- 18-237D-4-14 · Issuance of a citation for failure to display
- 18-237D-4-15 · Response to citation for failure to display
- 18-237D-4-16 · Venue
- 18-237D-4-17 · Docket
- 18-237D-4-18 · Hearing; request for and scheduling
- 18-237D-4-19 · Presiding officer of hearings; duties and powers;…
- 18-237D-4-20 · Disqualification of presiding officers
- 18-237D-4-21 · Communications with the director or presiding officers
- 18-237D-4-22 · Computation of time
- 18-237D-4-23 · Filing of documents; amendment; dismissal; retention…
- 18-237D-4-24 · Filed documents available for public inspection;…
- 18-237D-4-25 · Appearances in agency appeal
- 18-237D-4-26 · Substitution of parties
- 18-237D-4-27 · Consolidation; separate hearings
- 18-237D-4-28 · Intervention
- 18-237D-4-29 · Prehearing conferences; exchange of exhibits; briefs
- 18-237D-4-30 · Motions
- 18-237D-4-31 · Evidence
- 18-237D-4-32 · Continuances or extensions of time
- 18-237D-4-33 · Service of decisions
- 18-237D-4-34 · Correction of transcript
- 18-237D-4-35 · Enforcement and stay
- 18-237D-5-01 · REPEALED
- 18-237D-6-01 · Return and payments