Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-245-2.5-6 — Proceedings upon demand for hearing on action taken relating to a tobacco retail permit
(a) If a demand for a hearing is filed within the time prescribed, the department shall order a hearing pursuant to procedures complying with chapters 91 and 245, HRS. (b) For purposes of proceedings relating to action taken upon a retail tobacco permit, the director shall conduct the hearings, shall render the decision, and shall issue such orders and take such actions as may be required; provided that the director may designate an agent who shall be the presiding officer, conduct the hearings, and make recommendations in writing to the director, which recommendations shall include recommendations as to findings of fact and conclusions of law. The director shall then render the decision as to findings of fact and conclusions of law and shall issue such orders and take such actions as may be further required. (c) In all such proceedings, the director’s authorized agent shall have the power to give notice of the hearing, arrange for the administration of oaths, examine witnesses, certify official acts, rule on offers of proof, receive relevant evidence, regulate the course and conduct of the hearing, including regulating the manner of any examination of a witness to prevent harassment or intimidation and ordering the removal of disruptive individuals, and perform such other duties necessary for the proper conduct of the hearing. HRS §245-2.5 HRS §245-2.5 HRS §245-2.5 CIGARETTE TAX STAMPING
Source: official text