Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-91-02 - Definitions
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.
[Eff 11/30/14] (Auth: HRS § 231-3(9)) (Imp: HRS § 231-91)