Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-13 - Filing of documents; amendment; dismissal; retention

Current through June, 2024
(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 sent electronically, by facsimile transmission, by United States mail,
			 postage prepaid, or by hand-delivery to the department, within the time limit,
			 if any, as set forth in any statute or rule, for such filing. The date on which
			 the papers are actually received by the department or at the hearing shall be
			 deemed to be the date of filing.
(b) Filing electronically means emailing the
			 filing in pdf format or other format as instructed by the director or presiding
			 officer to an email address designated by the director or presiding officer The
			 email shall include a subject fine identifying the appeal number, the
			 respondent, and the hearing date and a description of the papers being
			 filed.
(c) All papers filed with
			 the department, other than papers filed electronically or by facsimile, shall
			 be written in ink, typewritten, or printed, shall be plainly legible, shall be
			 on strong durable paper, not larger than
			 8-1/2 by 11
			 inches in size except that tables, maps, charts, and other documents may be
			 larger, but shall be folded to the size of the documents to which they are
			 attached. Papers filed electronically or by facsimile must be transmitted in a
			 form that can be legibly and understandably printed to
			 8-1/2 by 11
			 inch paper or
			 8-1/2 by 17
			 inch paper.
(d) All papers must be
			 signed in ink by the party or a duly authorized agent or attorney. The
			 presentation to the director (whether by signing, filing, submitting, or later
			 advocating) of any paper shall constitute a certification that the party in
			 interest has read the document; that to the best of the party's knowledge,
			 information, and belief every statement contained in the document is true and
			 no such statements are misleading; and that the document is not interposed for
			 delay.
(e) Unless otherwise
			 specifically provided by a particular rule or order of the department, an
			 original and two copies of all papers shall be filed. Papers sent
			 electronically or by facsimile transmission shall not require any copies.
			 However, the original must be presented to the Department upon
			 request.
(f) The initial document
			 filed by any person in any proceeding shall state on the document's first page
			 the name and mailing address of the person or persons who may be served with
			 any documents filed in the proceeding.
(g) All papers filed in an agency appeal
			 shall be served on all other parties to the hearing by the filing party.
			 Service may be accomplished by:
(1) Personal
			 service on the party, party's officer or director, or party's registered agent
			 for service of process as shown in the records of the department of commerce
			 and consumer affairs;
(2) Service
			 by certified mail, restricted delivery, sent to the party's last known business
			 or residence address or the address of party's registered agent for service of
			 process as shown in the records of the department of commerce and consumer
			 affairs; or
(3) If service by
			 certified mail is not made because of refusal to accept service or because it
			 has not been possible to ascertain the address necessary for service under
			 paragraph (2) after reasonable and diligent inquiry, the papers may be served
			 by publication at least once in each of two successive weeks in a newspaper of
			 general circulation.