Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-237D-4-32 — Continuances or extensions of time
Whenever a person or agency has a right or is required to take action within the period prescribed or allowed by this chapter for an agency appeal, the presiding officer may: (1) Before or after the expiration of the prescribed period, on his own without advance notice, extend such period; (2) Upon motion before the expiration of the prescribed period, extend such period by granting a continuance; or (3) Upon motion after the expiration of the prescribed period, permit the act to be done after the expiration of a specified period where the failure to act is reasonably shown to be excusable.
Source: official text