Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-237D-4-18 — Hearing; request for and scheduling
(a) Upon the respondent’s filing of a completed form prescribed by the department as set forth in subsection (b), the director or the director’s designee shall schedule a hearing. (b) The department shall prepare a form for a written agency appeal request that allows the respondent to provide a concise statement of the basic facts, the issues contested, and the relief sought. The department may prepare such a form in the citation itself. The form written agency appeal request prepared by the department must be HRS §237D-4 HRS §237D-4 HRS §237D-4 HRS §237D-4 §18-237D-4-19 237D- 22 (Unofficial Compilation as of 12/31/2025) used to request an agency appeal, and written requests in any other form shall not constitute a request for agency appeal under this section. (c) No hearing shall be held until due notice is given to all parties as provided in sections 91-9 and 91- 9.5, HRS, or their successor laws.
Source: official text