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Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-237D-4-32

Continuances or extensions of time

Official textfiles.hawaii.gov

Whenever a person or agency has a right or HRS §237D-4 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.

Last amended: [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-2, 237D-4) HRS §237D-4

Source: view the official PDF

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In this chapter (40 sections)
  1. 18-237D-4-12 · Written warning for first violation under section…
  2. 18-237D-4-13 · Citation for failure to display; requirements
  3. 18-237D-4-14 · Issuance of a citation for failure to display
  4. 18-237D-4-15 · Response to citation for failure to display
  5. 18-237D-4-16 · Venue
  6. 18-237D-4-17 · Docket
  7. 18-237D-4-18 · Hearing; request for and scheduling
  8. 18-237D-4-19 · Presiding officer of hearings; duties and powers;…
  9. 18-237D-4-20 · Disqualification of presiding officers
  10. 18-237D-4-21 · Communications with the director or presiding officers
  11. 18-237D-4-22 · Computation of time
  12. 18-237D-4-23 · Filing of documents; amendment; dismissal; retention…
  13. 18-237D-4-24 · Filed documents available for public inspection;…
  14. 18-237D-4-25 · Appearances in agency appeal
  15. 18-237D-4-26 · Substitution of parties
  16. 18-237D-4-27 · Consolidation; separate hearings
  17. 18-237D-4-28 · Intervention
  18. 18-237D-4-29 · Prehearing conferences; exchange of exhibits; briefs
  19. 18-237D-4-30 · Motions
  20. 18-237D-4-31 · Evidence
  21. 18-237D-4-32 · Continuances or extensions of time
  22. 18-237D-4-33 · Service of decisions
  23. 18-237D-4-34 · Correction of transcript
  24. 18-237D-4-35 · Enforcement and stay
  25. 18-237D-5-01 · REPEALED
  26. 18-237D-6-01 · Return and payments
  27. 18-237D-6-02 · Remittances
  28. 18-237D-6-03 · Penalties
  29. 18-237D-7-01 · Annual return
  30. 18-237D-7-02 · Short year return; change of ownership or cessation of…
  31. 18-237D-8-01 · Filing of returns
  32. 18-237D-8-02 · (Reserved
  33. 18-237D-8.5-01 · (Reserved
  34. 18-237D-8.6-01 · Reconciliation; form requirement
  35. 18-237D-9-01 · Assessment upon failure to make return; limitation…
  36. 18-237D-10-01 · (Reserved) (Reserved) HRS §237D-11 §18-237D-11-01…
  37. 18-237D-11-01 · (Reserved
  38. 18-237D-12-01 · Records to be kept; examination; penalties
  39. 18-237D-13-01 · (Reserved) HRS §237D-14 §18-237D-14-01 (Reserved)…
  40. 18-237D-14-01 · (Reserved
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