reglab/statecodes huggingface dataset:
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › ADMINISTRATIVE GUIDANCE APPLICABLE TO CERTAIN PENALTIES AND FINES › Section 18-231-36.7-01-6700 - Guidance, promoting abusive tax shelters; conformity to treasury regulations related to Internal Revenue Code section 6700

Current through June, 2024
(a) In
				administering the penalty set forth under section
				231-36.7,
				HRS, relating to imposition of a penalty for promoting abusive tax shelters,
				any proposed, temporary, or final treasury regulations providing guidance in
				application of section 6700 of the Internal Revenue Code shall be
				operative.
(b) The director may
				provide additional administrative guidance pursuant to Tax Information
				Release.
(c) The director may
				maintain a list of transactions considered by the department to be abusive tax
				shelters. This list shall be maintained by Tax Information Release and shall be
				updated from time to time, as is necessary.
(d) Safe harbor. A person who promotes a tax
				shelter that may or may not be considered abusive by the department will not be
				assessed the penalty under section
				231-36.7,
				HRS, if the promoter first makes application with the department for a letter
				ruling pursuant to Tax Information Release 2009-1, and who thereafter receives
				a favorable ruling from the department. A ruling will not be considered a
				favorable ruling within the meaning of this safe harbor unless all partnership
				agreements, operating agreements, investment plan documents, and other relevant
				information discussing the organization of the plan are acknowledged in the
				ruling as having been disclosed and considered by the department in drawing its
				conclusion.
(e) Action to enjoin a
				tax shelter promoter. Section
				231-36.7(c),
				HRS, authorizes the director to seek an injunction from a court enjoining a tax
				shelter promoter from engaging in any conduct described under section
				231-36.7(a),
				HRS. A civil action to enjoin a tax shelter promoter shall be subject to the
				following procedures:
(1) A civil action to
				enjoin a tax shelter promoter may be brought by the attorney general at the
				director's request.
(2) The civil
				action to enjoin a tax shelter promoter shall be based upon facts alleging the
				person is a tax shelter promoter, as defined in section
				231-36.7(a),
				HRS, and that person has engaged in any conduct that is prohibited under
				section
				231-36.7(a).
(3) The civil action shall be brought in the
				circuit court where the tax shelter promoter resides or has a principal place
				of business, at the election of the director.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-19.5-02 - Determination letters

Current through June, 2024
(a) The following
			 communications are determination letters:
(1)
			 A communication from the department to any person granting or denying
			 permission to change that person's method of accounting, taxable year, or
			 annual accounting period, under section 442 or 446 of the Internal Revenue Code
			 of 1986, as amended, as operative under chapter
			 235,
			 239, or
			 241, HRS;
(2) An approval or denial of a withholding
			 certificate under section
			 235-68,
			 HRS;
(3) An approval or denial of
			 an application for exemption from general excise tax under section
			 237-23(b),
			 HRS;
(4) An approval or denial of
			 an exemption from conveyance tax under section
			 247-3, HRS;
			 and
(5) An approval or denial of an
			 extension of the time to file any tax return, under section
			 235-62,
			 235-98,
			 237-33,
			 237D-7, or
			 251-6,
			 HRS.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-19.5-03 - Written opinions

Current through June, 2024
(a) The
			 department's decision as to what constitutes a written opinion shall be final
			 and shall not be reviewable.
(b) In
			 each written opinion, the department shall:
(1) State the relevant facts (as understood
			 by the department), state the applicable provisions of law, and apply the law
			 to the facts;
(2) Segregate
			 information as provided in section 18-231-19.5-04;
(3) Prepare a notice of intention to disclose
			 pursuant to section 18-231-19.5-05; and
(4) Separately set forth the information to
			 be indexed under section 18-231-19.5-11.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-19.5-04 - Written opinions; segregation of information not to be disclosed

Current through June, 2024
(a) The department shall segregate the
			 following information from the text of any written opinion open to public
			 inspection:
(1) Confidential, commercial, or
			 financial information, as defined in subsection (b);
(2) Identifying details, as defined in
			 subsection (c);
(3) Personal
			 privacy information, as defined in subsection (d); and
(4) Trade secrets, as defined in subsection
			 (e).
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-19.5-05 - Written opinions; notice of intention to disclose

Current through June, 2024
(a) At the time of issuing any written
			 opinion, the department shall mail a notice of intention to disclose to any
			 person to whom the written opinion pertains. The notice shall:
(1) State that the department intends to make
			 all or part of the written opinion available for public inspection and
			 copying;
(2) Notify the recipients
			 of when the written opinion will become public, and of the administrative
			 remedies that are available under section 18-231-19.5-07; and
(3) Prominently indicate the date on which
			 the notice was mailed.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-19.5-07 - Written opinions; petition for further segregation

Current through June, 2024
(a) A person to whom a written opinion
			 pertains may petition the department for further segregation of some or all of
			 the information in the written opinion that the department proposes to
			 disclose. The petition shall be submitted in writing to the department's
			 technical review office within thirty days after the notice of intention to
			 disclose is mailed.
(b) The
			 petition shall contain:
(1) Information
			 identifying the written opinion for which additional segregation is
			 sought;
(2) An indication of the
			 information the department did not segregate but the petitioner believes should
			 be segregated; and
(3) For each
			 item of information described in paragraph (2), an explanation of why the
			 petitioner believes that the item of information should be
			 segregated.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-19.5-08 - Written opinions; for further disclosure

Current through June, 2024
(a) Any
			 person may petition the department to obtain additional disclosure of
			 information contained in any written opinion that has been made open or subject
			 to public inspection. The petition shall be submitted in writing to the
			 department's technical review office.
(b) The petition shall contain:
(1) Information identifying the written
			 opinion for which additional disclosure is sought;
(2) An indication of the information the
			 department segregated but which the petitioner believes should be disclosed;
			 and
(3) For each item of
			 information described in paragraph (2), an explanation of why the petitioner
			 believes that the item of information should be disclosed.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-19.5-09 - Appellate review of petition for further segregation or petition for further disclosure

Current through June, 2024
(a) No appeal to
			 the office of information practices, or to any court, shall be entertained
			 unless:
(1) The person desiring to take the
			 appeal has submitted a petition for further segregation or petition for further
			 disclosure to the department;
(2)
			 The department has issued its determination on the petition; and
(3) The appeal is filed not more than sixty
			 days after the date the department issues its determination; provided that if
			 more than forty-five days have elapsed after the date the department received
			 the petition, and the department has not mailed a determination on the petition
			 to the petitioner, then the petitioner may take an appeal as if the department
			 had denied the petition.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-19.5-10 - Written opinions; reliance by taxpayers

Current through June, 2024
A taxpayer may rely upon a written opinion issued to another
				taxpayer to the extent, and only to the extent, that the taxpayer's facts and
				circumstances are the same as those in the written opinion. A written opinion,
				however, may not be used or cited as precedent in any court.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-19.5-11 - Annual index of written opinions

Current through June, 2024
The department annually shall compile a cumulative index of
				the written opinions it has issued. The index shall contain the following
				information about each written opinion:
(1) A number uniquely identifying each
			 written opinion;
(2) The date on
			 which the written opinion was issued;
(3) Sufficient information to identify the
			 contents of the written opinion; and
(4) A list of section numbers of the Hawaii
			 Revised Statutes and the Hawaii Administrative Rules that the opinion analyzes,
			 explains, or interprets.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-19.5-12 - Exclusivity disclosure provisions

Current through June, 2024
Section
				231-19.5,
				HRS, is the exclusive law governing the public inspection of written opinions.
				It shall be applied notwithstanding chapter
				92F, HRS, and any law regarding the
				confidentiality of tax return information.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-19.5-13 - Confidentiality of segregated information and written communications that are not written opinions; communications to which section 231-195, HRS, does not apply

Current through June, 2024
(a) Information
			 segregated from a written opinion under section 18-231-19.5-04 shall be
			 considered confidential whether or not the law relating to any tax involved
			 provides that tax return information is confidential.
(b) The following communications shall be
			 considered tax return information and shall be confidential when the law
			 relating to the tax or taxes involved provides that tax return information is
			 confidential:
(1) A communication in
			 connection with the examination or audit of a tax return;
(2) A communication in connection with
			 collection activities;
(3) A
			 determination letter;
(4) An
			 information letter;
(5) A written
			 opinion dated on or before December 31, 1994; or
(6) A communication from a taxpayer to the
			 department:
(A) In connection with a request
			 for a written opinion, determination letter, or information letter;
(B) In connection with the audit or
			 examination of a tax return; or
(C)
			 In connection with collection activities,
including documents or other material submitted with any such
				communication.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-19.5-14 - Narrow construction section

Current through June, 2024
The disclosure provided by section
				231-19.5,
				HRS, is a narrow exception to the well-established principle that tax return
				information, which includes written opinions, is confidential. The purpose of
				section
				231-19.5,
				HRS, is to enhance correct reporting by issuing guidance to taxpayers in areas
				where the interpretation of the tax laws is unclear, and is not to open to
				public inspection the voluminous routine correspondence to taxpayers concerning
				well-established interpretations or principles of tax law. To protect the
				integrity of the tax system which depends upon voluntary compliance and
				reporting, any doubts about whether information should be publicly disclosed
				shall be resolved in favor of nondisclosure.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-25.5-01 - Cost recovery fees; in general

Current through June, 2024
(a) The may charge
			 cost recovery fees as provided in sections 18-231-25.5-01 to 18-231-25.5-05,
			 unless waived under subsection (b).
(b) The director may waive any cost recovery
			 fee in cases of hardship to be determined by all relevant facts and
			 circumstances.
(c) A cost recovery
			 fee that is due and unpaid is a debt due the State of Hawaii and constitutes a
			 lien in favor of the State within the meaning of section
			 231-33(b),
			 HRS.
(d) Whenever a person liable
			 for a cost recovery fee and for taxes assessed makes a partial payment, the
			 payment shall be credited first to the amount of cost recovery fees due and
			 unpaid, and the remainder, if any, shall be credited as set forth in section
			 231-27,
			 HRS.
(e) Penalties and interest
			 imposed in accordance with section
			 231-39,
			 HRS, shall not apply to the fees set forth by this section.
(f) All cost recovery fees collected shall be
			 state realizations.
(g) As used in
			 sections 18-231-25.5-01 to 18-231-25.5-05:
"Collection action" means any action by the department
				undertaken for the purpose of enforcing the collection of delinquent
				taxes.
"Cost recovery fee" means any fee set forth in sections
				18-231-25.5-02 to 18-231-25.5-05.
"Electronic form" includes magnetic media, CD-ROM (compact
				disk, read-only memory), video and other machine-readable forms that store
				information which may be retrieved via computer or other electronic
				equipment.
"Hardship," unless otherwise indicated, means the inability to
				pay a cost recovery fee due to economic privation or an immediate and heavy
				financial burden.
"Immediate and heavy financial burden" includes, but is not
				limited to, the following situation: a person must pay for the funeral expenses
				of a family member and consequently cannot afford to pay the fee
				imposed.
"Person" or "company" includes every individual, partnership,
				limited liability partnership, society, unincorporated association, joint
				adventure, group, hui, joint stock company, corporation, limited liability
				corporation, trustee, personal representative, trust estate, decedent's estate,
				trust, trustee in bankruptcy, or other entity, whether such persons are doing
				business for themselves or in a fiduciary capacity, and whether the individuals
				are residents or nonresidents of the State, and whether the corporation or
				other association is created or organized under the laws of the State or of
				another jurisdiction.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-25.5-03 - Cost recovery fees for educational seminars and materials

Current through June, 2024
(a) The department may charge cost recovery
			 fees for educational seminars and materials as provided in this section unless
			 waived under section 18-231-25.5-01(b).
(b) As used in this section:
"Educational material" means informative material in
				electronic form or any other physical form which is disseminated by the
				department in connection with its seminars or workshops.
"Seminar or workshop" means any meeting, class, course,
				session, or presentation sponsored by the department for the purpose of
				informing practitioners, taxpayers, or any other person about the tax laws or
				the administration of the tax laws.
(c) The fees that may be charged under this
			 section are:
(1) For a department-sponsored
			 seminar or workshop, a fee shall be determined by the cost of labor, rent,
			 travel, advertisement, postage and other costs incurred by the department in
			 organizing and hosting the seminar or workshop. The fee shall be charged for
			 each individual registered with the department for attendance at a seminar or
			 workshop. Refunds of fees shall not be allowed regardless of whether or not the
			 individual actually attends except when the individual gives forty-eight hours
			 notice to the department. A $5 surcharge for walk-ins or late registration may
			 also be added to the original fee amount. Payment is due before the seminar or
			 workshop.
(2) For educational
			 materials, any fees or costs that are actually charged to and incurred by the
			 department for the production and distribution of the materials.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-25.5-04 - Cost recovery fees for research and reference materials

Current through June, 2024
(a) The department may charge cost recovery
			 fees to any person requesting to receive a copy of a research or reference
			 material as provided in this section, unless waived under section
			 18-231-25.5-01(b).
(b) As used in
			 this section:
"Research material" means a study, report, or other
				information prepared or compiled by the department in electronic form or any
				other physical form for distribution to the public.
"Reference material" means a source of information prepared
				for dissemination by the department in electronic form or any other physical
				form, but not necessarily written or compiled by the department.
(c) The amount of fees imposed by
			 this section will be determined by those amounts actually charged to and
			 incurred by the department for the production and distribution of each research
			 or reference material. Each fee charged under this section is separately
			 imposed and more than one fee may apply.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-25.5-05 - Cost recovery fees for the reissuance of refund checks

Current through June, 2024
(a) The department may charge a cost recovery
			 fee for the reissuance of refund checks as provided in this section, unless
			 waived by section 18-231-25.5-01(b) or by subsection (b).
(b) The fee provided by this section shall
			 not be imposed if the amount of the refund check is less than the
			 fee.
(c) A fee of $14.00 may be
			 charged under this section for each reissuance of a refund check.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-01 - Procedures; scope and purpose

Current through June, 2024
(a) Sections
			 18-231-91-01 to 18-231-100-01, implement section
			 231-91,
			 HRS through section
			 231-100,
			 HRS, relating to Cash Economy Enforcement; Citations, and apply notwithstanding
			 any contrary provision in title 14, HRS, and the rules adopted thereunder
			 relating to the general enforcement of taxes.
(b) A cease and desist citation pursuant to
			 section
			 231-91,
			 HRS, may include a monetary fine for any infraction under title 14, HRS,
			 including but not limited to the following monetary fines:
(1) Failure to produce license upon demand,
			 section
			 231-94,
			 HRS;
(2) Failure to keep adequate
			 books and records, section
			 231-95,
			 HRS;
(3) Failure to record
			 transaction, section
			 231-96,
			 HRS;
(4) (Reserved);
(5) Tax avoidance price fixing, section
			 231-98,
			 HRS;
(6) Possession of currency for
			 tax avoidance purposes, section
			 231-99,
			 HRS;
(7) Interference with a tax
			 official, section
			 231-100,
			 HRS;
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-02 - Definitions

Current through June, 2024
As used in sections 18-231-91-01 through 18-231-100-01:
"Agency appeal" means an appeal of a cease and desist citation
				to the director or the director's designee pursuant to section
				231-91(e),
				HRS.
"Department' means the department of taxation.
"Director" means the director of taxation.
"Hearing" means a contested case hearing in accordance with
				chapter
				91, HRS, to determine an agency
				appeal.
"Person" means one or more individuals, a company, a
				corporation, a partnership, an association, or any other type of legal entity,
				and also includes an officer or employee of a corporation, a partner or
				employee of a partnership, a trustee of a trust, a fiduciary of an estate, or a
				member, employee, or principal of any other entity, who as such officer,
				employee, partner, trustee, fiduciary, member or principal is under a duty to
				perform and is principally responsible for performing the act in respect of
				which the violation occurs.
"Presiding officer" means the director or presiding officer who
				will be conducting the hearing.
"Respondent' means the person to whom the cease and desist
				citation is addressed.
"Special enforcement section" means the unit created within the
				department to carry out the functions set forth in section
				231-81,
				HRS.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-03 - Cease and desist citation; requirements

Current through June, 2024
(a) A
			 cease and desist citation must be issued on the forms prescribed by the
			 department.
(b) A cease and desist
			 citation shall include the following in its contents:
(1) The name and address of the
			 respondent;
(2) The location of
			 where the offense is about to occur, is occurring, or has occurred. If the
			 location is a vehicle, the vehicle must be specifically identified, including
			 its location at the time of the infraction;
(3) The specific alleged violation or
			 violations of title 14, HRS, or the administrative rules adopted thereunder
			 which constitute cause for the issuance of the cease and desist citation,
			 including (if applicable) any allegation that the person is a cash-based
			 business as defined in section
			 231-93,
			 HRS;
(4) A signature of the special
			 enforcement section employee or other Department employee authorized to issue
			 the citation. By signing the cease and desist citation, the issuer certifies
			 that the statements contained in the citation are true and correct, to the best
			 of his or her knowledge. A citation that has not been signed by a duly
			 authorized employee of the Department shall be void
ab
			 initio;
(5) If applicable,
			 the amount of the monetary fine imposed against the respondent;
(6) A space for the respondent, or the
			 respondent's agent or representative, to acknowledge receipt of the citation by
			 signature. If the respondent or respondent's agent or representative refuses to
			 sign or if for some other reason the special enforcement section employee is
			 unable to acquire a signature to acknowledge receipt, the citation may indicate
			 "refused to sign," "unavailable," "no signature for safety reasons," or other
			 language explaining the lack of signature by the respondent or the respondent's
			 agent or representative. The lack of the signature of the respondent or the
			 respondent's agent or representative shall not affect the validity of the
			 citation;
(7) Information regarding
			 respondent's appeal rights, including the requirement that the citation must be
			 returned to the special enforcement section within thirty days from the date of
			 the citation, respondent's right to a hearing before the director or the
			 director's designee, and contact information for where the respondent may
			 obtain further information.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-04 - Issuance of a cease and desist citation

Current through June, 2024
(a) A
			 cease and desist citation is both a notice of violation and an offer to settle
			 an administrative case involving any violation of title 14, HRS, or any of the
			 administrative rules adopted thereunder and may include a monetary fine where
			 permitted under the applicable statutes and rules.
(b) Any duly authorized employee of the
			 department who is assigned to the special enforcement section may issue a cease
			 and desist citation to a person if there is reason to believe the person has
			 violated, is violating, or is about to violate any provision of title 14, HRS,
			 or any administrative rule adopted thereunder.
(c) A cease and desist citation may be served
			 by:
(1) Personal service on the respondent,
			 respondent's officer or director, or respondent'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 respondent's last known business or
			 residence address or the address of respondent'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 the
			 department has been unable to ascertain the address necessary for service under
			 paragraph (2) after reasonable and diligent inquiry, the cease and desist
			 citation may be served by publication at least once in each of two successive
			 weeks in a newspaper of general circulation.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-05 - Response to cease and desist citation

Current through June, 2024
(a) A respondent
			 must respond to a cease and desist citation within thirty days from the date of
			 its issuance:
(1) By paying to the special
			 enforcement section the stated amount of the monetary fine, which shall
			 constitute acknowledgement of the violation and a waiver of further rights of
			 review, provided that if the tendered payment is dishonored for any reason not
			 the fault of the department, the respondent will be deemed not to have answered
			 the citation; or
(2) By appealing
			 the citation by making a written request to the special enforcement section for
			 a contested case hearing in accordance with these rules and Chapter
			 91, HRS, including but not limited to
			 section 18-231-91-08. Written requests for contested case hearings may be
			 indicated on the citation itself.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-06 - Venue

Current through June, 2024
Venue of the hearing of an agency appeal is proper in the
				taxation district in which the alleged violation is said to have occurred, is
				occurring, or is about to occur, or such other location as the parties to the
				hearing may mutually agree. Any party may participate in the hearing by
				telephone, provided that the presiding officer receives written notice of such
				intent at least five days before the hearing.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-08 - Hearing; request for and scheduling

Current through June, 2024
(a) Upon receipt of
			 an agency appeal request, the special enforcement section shall notify the
			 director of the appeal and the director or the director's designee shall
			 schedule a hearing.
(b) A written
			 request for an agency appeal shall contain a concise statement of the basic
			 facts, the issues contested, and the relief the respondent is requesting. The
			 department may prepare departmental forms that may be substituted for any
			 written request for an agency appeal which may be required for any authorized
			 proceedings pursuant to law or rules.
(c) No hearing shall be held until due notice
			 is given to all parties as provided in sections
			 91-9
			 and
			 91-9.5,
			 HRS, or their successor laws.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-09 - Presiding officer of hearings; duties and powers; substitute presiding officers

Current through June, 2024
(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 make recommendations in writing to the director,
			 which recommendations shall include recommendations as to findings of fact and
			 conclusions of law. If the presiding officer's recommendation is adverse to any
			 party other than the department, the recommended decision shall be served on
			 the person contesting the citation. The person contesting the citation shall
			 thereafter have ten calendar days from the date the recommendation is mailed to
			 file exceptions to the recommendation and to present arguments to the director
			 in writing. The director shall then personally consider the whole record or
			 such portion thereof as may be cited by the parties, shall render the decisions
			 as to findings of fact and conclusions of law in writing, and shall issue such
			 orders and take such actions as may be further required.
(b) In all hearings, the presiding officer
			 shall have the power to give notice of the hearing, arrange for the
			 administration of oaths, examine witnesses, certify to 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 hearings.
(c) The presiding
			 officer may subpoena witnesses and books, papers, documents, other designated
			 objects, or any other record, however maintained, pursuant to section
			 231-7,
			 HRS.
(d) Any of these rules of
			 practice and procedure may be suspended or waived by stipulation of all the
			 parties.
(e) The presiding officer
			 may engage the services of a stenographer, or someone similarly skilled, to
			 take a verbatim record of the evidence presented at any hearing if requested
			 for purposes of rehearing or court review. The party making the request shall
			 be responsible for the fees for the transcript. If a verbatim record is taken,
			 any other party may request a certified transcript of the proceedings at that
			 party's cost.
(f) If a presiding
			 officer is absent from a scheduled hearing or is incapacitated from performance
			 of duty, the director may designate another representative to serve as a
			 substitute presiding officer without abatement of the proceedings.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-10 - Disqualification of presiding officers

Current through June, 2024
(a) A presiding
			 officer shall be disqualified from deciding an agency appeal if the presiding
			 officer:
(1) Has a substantial 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 related
			 within the third degree by blood or marriage to any party to the proceeding or
			 any party's representative or attorney;
(3) Has participated in the investigation
			 preceding the institution of the agency appeal proceedings or has participated
			 in the development of the evidence to be introduced in the hearing;
			 or
(4) Has a personal bias or
			 prejudice concerning a party that will prevent a fair and impartial decision
			 involving that party.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-11 - Communications with the director or presiding officers

Current through June, 2024
(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,
			 unless all of the parties to the proceedings are given notice of communication
			 and an opportunity to also communicate with the director or presiding
			 officer.
(b) If a communication is
			 made privately with the presiding officer in violation of subsection (a), the
			 presiding officer shall disclose the communication to all parties on the record
			 of the proceedings and afford all parties an opportunity to respond to, refute,
			 or otherwise comment on the ex parte communication.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-12 - Computation of time

Current through June, 2024
In computing any time period under these rules, 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 holiday, or state government furlough day.
				Intermediate Saturdays, Sundays, legal holidays, or government furlough days
				shall be included. Intermediate Saturdays, Sundays, state holidays, or state
				government furlough days shall be excluded in the computation when the period
				of time prescribed or allowed is less than seven days. Whenever an act required
				to be performed under these rules may be accomplished by mail, the act shall be
				deemed to have been performed on the date the items are actually received by
				the recipient.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-14 - Filed documents available for public inspection; exceptions

Current through June, 2024
(a) Unless otherwise provided by statute,
			 rule, or order of the presiding officer, all information contained in any
			 document filed in an agency appeal shall be available for inspection by the
			 public after final decision.
(b)
			 Confidential treatment may be requested where authorized by statute. For good
			 cause shown, the presiding officer shall grant such a request.
(c) When permitted or authorized, matters of
			 public record may be inspected in the appropriate offices of the department
			 during regular office hours.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-15 - Appearances in agency appeal

Current through June, 2024
(a) An individual
			 may appear in the individual's own behalf; a general partner may represent a
			 partnership; and a bona fide officer or employee of an entity may represent the
			 entity in any hearing.
(b) A
			 person may be represented by an attorney or attorneys-at-law qualified to
			 practice before the supreme court of Hawaii in any hearing under these
			 rules.
(c) A person shall not be
			 represented in any hearing except as stated in subsections (a) and
			 (b).
(d) Any person appearing at a
			 hearing in a representative capacity on behalf of a respondent shall submit a
			 notice of appearance and a power of attorney at least seven days prior to the
			 date of the hearing.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-17 - Consolidation; separate hearings

Current through June, 2024
(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 that involve substantially the same parties, or issues that are the
			 same or closely related, if the presiding officer finds that the consolidation
			 or contemporaneous hearing will be conducive to the proper dispatch of the
			 business of the department and to the ends of justice and will not unduly delay
			 the proceedings.
(b) The presiding
			 officer, upon his or her own initiative or upon motion, may separate any issue,
			 appeal, or other matter for hearing or for other purposes if the director or
			 presiding officer finds that the separation will be conducive to the proper
			 dispatch of business of the department and to the ends of justice.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-18 - Intervention

Current through June, 2024
Applications to intervene in a proceeding shall comply with
				section 18-231-91-13 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 the
				petitioner shows that it has an interest in a question of law or fact involved
				in the contested matter.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-19 - Prehearing conferences; exchange of exhibits; briefs

Current through June, 2024
(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 witnesses, limitation of number of witnesses, and such other matters
			 as may expedite orderly conduct and disposition of the proceeding as permitted
			 by law.
(b) The presiding officer
			 may request briefs setting forth the issues, facts, and legal arguments upon
			 which the parties intend to rely and the presiding officer may fix the
			 conditions and time for the filing of briefs and the number of pages. Exhibits
			 may be reproduced in an appendix to the brief A brief of more than twenty pages
			 shall contain a subject index and table of authorities.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-20 - Motions

Current through June, 2024
(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 or memorandum setting forth the grounds upon which
				they are based. The presiding officer shall set the time for all motions and
				opposing memoranda, if any.
(b) The moving party shall serve a copy of
			 all motions on all other parties at least fourteen calendar days prior to the
			 hearing on the motion. Service shall be in accordance with the rules of service
			 of papers under section 18-231-91-13(g).
(c) A memorandum in opposition or a counter
			 affidavit shall be served on all parties not later than seven calendar days
			 prior to the hearing. Service shall be in accordance with the rules of service
			 of papers under section 18-231-91-13(g).
(d) Failure to serve or file a memorandum in
			 opposition to a motion or failure to appear at the hearing shall be deemed a
			 waiver of objection to the granting or denial of the motion.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-21 - Evidence

Current through June, 2024
(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.
(b) Evidence shall
			 generally consist of the cease and desist citation, any applicable reports, or
			 other written statements submitted by either party.
(c) When objections are made to the admission
			 or exclusion of evidence, the grounds relied upon shall be stated briefly.
			 Formal exceptions to rulings are unnecessary and need not be taken.
(d) With the approval of the presiding
			 officer, a witness may read testimony into the record on direct examination.
			 Before any prepared testimony is read, unless excused by the presiding officer,
			 the witness shall deliver copies thereof to the presiding officer and all
			 counsel parties. If the presiding officer deems that substantial savings in
			 time will result, a copy of the prepared testimony may be received in evidence
			 without reading.
(e) If relevant
			 and material matter is offered in evidence in a document containing other
			 matters, the party offering it shall designate specifically the matter so
			 offered. If the other matter in the document would burden the record, at the
			 discretion of the presiding officer, the relevant and material matter may be
			 read into the record or copies of it received as an exhibit. Other parties
			 shall be afforded opportunity at the time to examine the document, and to offer
			 in evidence other portions believed material and relevant.
(f) If any matter contained in a document on
			 file as a public record with the department is offered in evidence, unless
			 otherwise directed by the presiding officer, the document need not be produced
			 and may be received in evidence by reference.
(g) Official notice may be taken of such
			 matters as may be judicially noticed by the courts of the State of Hawaii.
			 Official notice may also be taken of generally recognized technical or
			 scientific facts when parties are given notice either before or during the
			 hearing of the material so noticed and afforded the opportunity to contest the
			 facts so noticed.
(h) Exhibits
			 shall be prepared in the same format as that required for the filing of
			 documents under section 18-231-91-13, unless otherwise directed or permitted by
			 the presiding officer.
(i) At the
			 hearing, the presiding officer may require the production of further evidence
			 upon any issue. Upon agreement of the parties, the presiding officer may
			 authorize the filing of specific documentary evidence as a part of the record
			 within a fixed time.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-22 - Continuances or extensions of time

Current through June, 2024
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 the expiration of the prescribed
				period, with or without notice, extend such period; or (2) upon motion, permit
				the act to be done after the expiration of a specified period where the failure
				to act is reasonably shown to be excusable.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-91-25 - Enforcement and stay

Current through June, 2024
(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 court, such monetary fines and non-monetary
			 sanctions may be stayed by the reviewing court under section
			 91-14,
			 HRS.
(b) The department is
			 authorized to collect any overdue monetary fines and to enforce any overdue non
			 monetary sanctions imposed under any final decision, by referral of the matter
			 to the attorney general for such action as it may deem necessary. In the
			 director's discretion, any uncollected monetary fine may be referred to third
			 parties, including a collection agency, or may be offset against any amounts
			 owed by the department to the person. Any third party service fees incurred for
			 the collection of any monetary fine, including collection agency fees, shall be
			 the responsibility of the person against which the monetary fine was assessed.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-94-01 - Fine for failure to produce license

Current through June, 2024
(a) A person
			 required to be licensed or permitted under title 14, HRS (whether or not so
			 licensed or permitted), and who fails to produce the license or permit upon
			 demand by the special enforcement section shall be fined as follows:
(1) For a first offense, a fine of
			 $250;
(2) For second and subsequent
			 offenses, a fine of $500; provided that if the person is a cash-based business,
			 the fine shall be $1,000.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-95-01 - Fine for failure to keep adequate books and records

Current through June, 2024
(a) A person required to keep adequate books
			 and records but who fails to produce such books and records upon demand by the
			 special enforcement section shall be fined as follows:
(1) For the first offense, a fine of
			 $500;
(2) For second and subsequent
			 offenses, a fine of $1,000; provided that if the person is a cash-based
			 business, the fine shall be $2,000.
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-96-01 - Fine for failure to record transaction

Current through June, 2024
(a) A
			 person who conducts taxable business transactions in cash and who fails to
			 offer a receipt or other record of the transaction and who fails to maintain a
			 contemporaneously generated record of all business transactions conducted each
			 day, shall be fined as follows:
(1) For a
			 first offense, a fine of $500;
(2)
			 For second and subsequent offenses, a fine of $1,000; provided that if the
			 person is a cash-based business, the fine shall be $2,000
Hawaii Administrative Rules › Title 18 - DEPARTMENT OF TAXATION › Chapter 231 - ADMINISTRATION OF TAXES › Section 18-231-98-01 - Fine for tax avoidance price fixing

Current through June, 2024
(a) A person who
			 sells, offers to sell, or otherwise conducts business offering a lower price to
			 complete the transaction when paid for in cash than by any other payment means
			 shall be fined $2,000; provided that if the person is a cash-based business,
			 the fine shall be $3,000.
(b) It
			 shall not be an offense under this section if the person can establish a
			 legitimate business purpose for such differentiation. For example, a legitimate
			 business purpose exists if some fee or cost that is associated with the
			 alternative means of payment (including, but not limited to, credit or debit
			 card merchant fees) is not present when payment is made in cash, provided that
			 the discount offered does not exceed the amount of such fee or cost.
(c) For purposes of this section, "cash"
			 shall include legal tender of any country, currency in whatever form, and
			 negotiable instruments in whatever form, but shall not include charge card or
			 debit card payments.
(d) Only one
			 citation may be issued to the person in any thirty day period, and only one
			 citation may be issued per incidence of sale or offer in violation of this
			 section. Every citation issued under this section shall be considered as a
			 separate violation.