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 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.
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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- 18-237D-4-03 · REPEALED
- 18-237D-4-04 · REPEALED
- 18-237D-4-05 · REPEALED
- 18-237D-4-06 · (Repealed
- 18-237D-4-07 · REPEALED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