Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-237D-4-27
Consolidation; separate hearings
# (a)
The presiding officer, upon his or her own initiative or upon motion, may consolidate for hearing or for other purposes or may contemporaneously consider two or more proceedings involving the same parties if the presiding officer finds that the consolidation or contemporaneous hearing will be conducive to the proper dispatch of the business of the department and to the ends of justice and will not unduly delay the proceedings.
# (b)
The presiding officer, upon his or her own initiative or upon motion, may separate any issue, appeal, or other matter for hearing or for other purposes if the director or presiding officer finds that the separation will be conducive to the proper dispatch of the business of the department and to the ends of justice.
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In this chapter (40 sections)
- 18-237D-4-07 · REPEALED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- 18-237D-5-01 · REPEALED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
- 18-237D-6-02 · Remittances
- 18-237D-6-03 · Penalties
- 18-237D-7-01 · Annual return
- 18-237D-7-02 · Short year return; change of ownership or cessation of…
- 18-237D-8-01 · Filing of returns
- 18-237D-8-02 · (Reserved
- 18-237D-8.5-01 · (Reserved
- 18-237D-8.6-01 · Reconciliation; form requirement
- 18-237D-9-01 · Assessment upon failure to make return; limitation…