Hawaii Administrative Code

All final orders, opinions, or rulings entered in an agency appeal shall be served in accordance with section 91-12, HRS. Notes Haw. Code R. § 18-231-91-23 [Eff 11/30/14] (Auth: HRS §§ 91-2, 231-3(9)) (Imp: HRS §§ 91-12, 231-91)

Motions to correct the transcript shall be made within five days after the receipt of the transcript and shall be acted upon by the presiding officer. Notes Haw. Code R. § 18-231-91-24 [Eff 11/30/14] (Auth: HRS §§ 91-2, 231-3(9)) (Imp: HRS §§ 91-9, 231-91)

(a) Unless otherwise stated in a final decision, all monetary fines and non-monetary sanctions shall be due and payable within thirty days of the service of the final decision imposing such fines and sanctions, provided that if any party appeals such final decision to the circuit…

Notes Haw. Code R. §§ 18-231-26 to 18-231-59

Notes Haw. Code R. §§ 18-231-27 to 18-231-36

Notes Haw. Code R. §§ 18-231-37 to 18-231-59

Notes Haw. Code R. §§ 18-231-4 to 18-231-9

This chapter is intended to provide uniform rules of administrative procedure to govern the proceedings of every commission established pursuant to section 234-3, Hawaii Revised Statutes. Notes Haw. Code R. § 18-234-01 [Eff 5/26/88](Auth: HRS § 231-3(9))(Imp: HRS § 234-3)

As used in this chapter, unless the context otherwise requires: "Claimant" means any person making a claim for tax relief after suffering losses due to damage or destruction of the person's real or personal property resulting from a natural disaster, as defined in section 234-1, …

(a) Members of each commission shall be appointed as provided by law. (b) No individual shall sit as a member of a commission for a particular disaster if the individual: (1) Has any direct or indirect interest in a claim; (2) Is related by blood or affinity to any claimant withi…

(a) The commission shall: (1) Receive, process, review, and investigate each claim; (2) Conduct a hearing regarding each claim to ascertain the amount of losses suffered by a claimant, in accordance with chapter 91, Hawaii Revised Statutes; provided that, if the commission and cl…

(a) All claims shall be in writing, verified under oath, and submitted on a form prescribed by the commission and shall contain such information as the commission may require. An original and two copies of each claim shall be filed with the commission in the county in which the d…

(a) All hearings shall be governed by the requirements set forth in chapter 91, Hawaii Revised Statutes. (b) All hearings shall be conducted under the following procedures:(1) A claimant shall be given notice in writing of the hearing by registered or certified mail with return r…

(a) The total losses sustained by a claimant shall be the difference between the fair market value of the real or personal property immediately prior to the disaster and the fair market value of the real or personal property immediately after the disaster. (b) The fair market val…

(a) Upon receipt of the certification of losses, the director shall remit, refund, or forgive real property and general excise taxes in the following amounts: (1) General excise taxes in an amount not to exceed $25,000; and (2) Real property taxes in an amount not to exceed $35,0…

A claimant may appeal the commission's determination on a claim or amended claim to the circuit court of the county for which the commission is appointed. The appeal shall be filed not later than thirty days from the date of receipt of the certification of losses. Upon appeal, th…

(a) Each commission shall be placed within the department for supervisory and administrative purposes. (b) All expenses necessary for the administration of the commission shall be paid from the governor's contingency fund; provided that, if moneys from the contingency fund are no…

(a) For the purposes of this section: "Accept or Acceptance" means the purchaser or its agent inspecting the tangible personal property and taking physical possession of the tangible personal property or having dominion and control over the tangible personal property. "Agent" mea…

(a) For the purposes of this section: "Contractor" includes every person engaging in the business of contracting to erect, construct, repair, or improve buildings or structures, of any kind or description, including any portion thereof, or to make any installation therein, or to …

Notes Haw. Code R. § 18-237D-17-01

Notes Haw. Code R. § 18-237D-8-02

Penalties shall be in accordance with section 237-32, HRS. Penalties for noncompliance, such as failure to file a return or to pay tax, and interest shall be added to and become a part of the tax, when and as provided by section 231-39, HRS. Notes Haw. Code R. § 18-237D-6-03 [Eff…

Notes Haw. Code R. § 18-237D-4-04 [Eff 11/25/88; am 6/3/05] (Auth: HRS §§ 231-3(9), 237D-16(b)) (Imp: HRS § 237D-4) R 2/3/2019

Notes Haw. Code R. § 18-237D-4-05 [Eff 11/25/88] (Auth: HRS §§ 231-3(9), 237D-16(b)) (Imp: HRS § 237D-4) R 2/3/2019

Notes Haw. Code R. § 18-237D-4-06 [Eff 11/25/88] (Auth: HRS §§ 231-3(9), 237D-16(b)) (Imp: HRS § 237D-4) R 2/3/2019

Notes Haw. Code R. § 18-237D-4-07 [Eff 11/25/88] (Auth: HRS §§ 231-3(9), 237D-16(b)) (Imp: HRS § 237D-4) R 2/3/2019

Each operator or plan manager shall at all times conspicuously display the name, phone number, and electronic mail address of the local contact at the same place as the registration or notice stating where the registration may be inspected; provided that the local contact informa…

(a) Sections 18-237D-4-09 to 18-237D-4-35 implement section 237D-4, HRS, and apply notwithstanding any contrary provision in title 14, HRS, and the rules adopted there under relating to the general enforcement of taxes (b) The administrative rules contained herein govern the prac…

As used in sections 18-237D-4-09 through 18-237D-4-35: "Agency appeal" means an appeal of a citation for failure to display to the director or the director's designee pursuant to section 237D-4(h), HRS. "Citation for failure to display" means a citation issued for a failure to di…

(a) A person required under section 237D-4(b), HRS, to conspicuously display a certificate of registration issued under section 237D-4, HRS, as well as the name, phone number, and electronic mail address of a local contact but who fails to display one or more of those required it…

(a) In lieu of issuing a person a first citation and fine for failure to display under section 18-237D-4-ll(c)(l), the department shall issue the violator a written warning if the person has never before received a written warning for any violation for any transient accommodation…

(a) A citation for failure to display must be issued on the forms prescribed by the department (b) A citation for failure to display shall include the following in its contents: (1) The name and address of the respondent; (2) The specific alleged violation or violations of title …

(a) A citation for failure to display is both a notice of violation and an offer to settle an administrative case involving any violation related to the citation, and may include a monetary fine where permitted under the applicable law and rules. (b) Any employee of the departmen…

(a) A respondent must respond to a citation for failure to display within thirty days from the date of service by: (1) Paying to the department the stated amount of the monetary fine, which shall constitute acknowledgment of the violation and a waiver of further rights of review;…

Venue of the hearing of an agency appeal is proper in the taxation district where the transient accommodation that is the subject of the violation is located, or such other location as the parties to the hearing may mutually agree. Any party may participate in the hearing by tele…

The director or the director's representative shall maintain a docket of all agency appeals of citations for failure to display and each such agency appeal shall be assigned a number. The docket shall be a list of appeals containing the names of those appealing, the number assign…

(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 responde…

(a) The director shall conduct the hearings on an appeal, shall render the decision, and shall issue such orders and take such actions as may be required; provided that the director may designate a representative, who shall be the presiding officer, to conduct the hearings, and m…

(a) A presiding officer shall be disqualified from deciding an agency appeal if the presiding officer: (1) Has a financial interest, as defined by section 84-3, HRS, in a business or other undertaking that will be directly affected by the decision of the agency appeal; (2) Is rel…

(a) No person shall communicate with the director or presiding officer regarding matters to be decided by the director or presiding officer in any agency appeal with the intent, or the appearance of the intent, to influence the decision of the director or presiding officer, unles…

In computing any time period under sections 18-237D-4-01 through 18-237D-4-35, the day of the act, event, or default from which the period of time begins to run shall not be included. The last day of the period so computed shall be included, unless it is a Saturday, Sunday, state…

(a) All pleadings, submittals, petitions, applications, charges, reports, maps, exceptions, briefs, memorandums, and other papers required to be filed in any agency appeal shall be filed with the director or as instructed by the director or presiding officer Such papers may be se…

(a) Unless otherwise provided by statute, rule, or order of the presiding officer, all information contained in any document filed in any agency appeal shall be available for inspection by the public after final decision. (b) Confidential treatment may be requested where authoriz…

(a) An individual may appear on the individual's own behalf; a member of a partnership may represent a partnership; an officer or authorized employee of a corporation or trust or association may represent the corporation, trust, or association; and an officer or authorized employ…

Upon motion and for good cause shown, the presiding officer may order substitution of parties, except that in the case of a death of a party, substitution may be ordered without the filing of amotion. Notes Haw. Code R. § 18-237D-4-26 [Eff 2/3/2019] (Auth: HRS §§ 91-2, 231-3(9), …

(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 contemporaneou…

Applications to intervene in a proceeding shall comply with section 18-237D-4-23 and shall be served on all parties. Applications for intervention will be granted or denied at the discretion of the presiding officer. As a general policy, such applications shall be denied unless t…

(a) The presiding officer may hold or cause to be held prehearing conferences with the parties for the purpose of formulating or simplifying the issues, arranging for the exchange of proposed exhibits or proposed written testimony, setting of schedules, exchanging of names of wit…

(a) All motions other than those made during a hearing shall be made in writing to the presiding officer, shall state the relief sought, and shall be accompanied by an affidavit, memorandum, or both setting forth the grounds upon which they are based The presiding officer shall s…

(a) The presiding officer shall rule on the admissibility of all evidence The presiding officer may exercise discretion in the admission or rejection of evidence and the exclusion of immaterial, irrelevant, or unduly repetitious evidence with a view to doing substantial justice. …