Hawaii Administrative Code

Notes Haw. Code R. §§ 18-237-5 to 18-237-8

Notes Haw. Code R. §§ 18-237-9 to 18-237-12

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. …

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 su…

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. § 18-237D-4-33 [Eff 2/3/2019] (Auth: HRS §§ 91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§ 91-12, 237D-4)

Motions to correct the transcript shall be made within five days after the receipt of the transcript by the movant or within fourteen days from the date the stenographer, or someone similarly skilled, gives notice to all the parties that the transcript is available under section …

(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. § 18-238-5-01

(a) Where used in this section, unless the context otherwise requires "assignment of tax" means the designation of the use tax to a taxation district where the property is first used in the State. (b) The provisions of sections 18-237-34-01 to 18-237-34-12 consistent with this se…

For purposes of this chapter: "Consummated" is the place of delivery meaning the state or place where the purchaser or its agent accepts a delivery of tangible personal property. "Landed value" means the value of imported tangible personal property which is the fair and reasonabl…

(a) Wholesaler, jobber, manufacturer. Section 238-2(1), HRS, provides that if the importer or purchaser is licensed under the general excise tax law, chapter 237, HRS, and is (1) a wholesaler or jobber, importing or purchasing tangible personal property exclusively for the purpos…

(a) - (h) (Reserved.) (i) Credit for taxes paid to another state or subdivision thereof. (1) In general. Every taxpayer liable for the payment of use tax shall be entitled to a credit for the amount of any sales or use tax paid by him to any other state or subdivision thereof wit…

(a) Section 238-4, HRS, provides that if a licensed producer, or a cooperative association (as defined in chapter 421 or under chapter 422, HRS) in order to sell to such producer or a licensed person operating a feed lot, imports into the State or acquires in the State, certain p…

(a) Except as provided in § 18-238-6, any person liable for the tax under chapter 238, HRS, shall file a monthly return with the collector of the taxation district in which the property subject to the tax was held, or with the director at Honolulu. The return, Form G-HW-1, Schedu…

(a) Pursuant to the provisions of section 238-6, HRS, every seller shall collect from the purchaser the tax imposed by section 238-2(3), HRS. Such collection shall be made within twenty days after the accrual of the tax. The tax collected from the purchaser shall be reported on r…

Notes Haw. Code R. §§ 18-238-7 to 18-238-16

(a) Except as otherwise specifically provided, a financial institution whose business activity is taxable both within and without this State shall allocate and apportion its net income as provided in this section. All items of nonbusiness income (income which is not includable in…