Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-91-05 - Response to cease and desist citation
Universal Citation: HI Admin Rules 18-231-91-05
Current through February, 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.
(b) If the respondent fails to respond to the cease and desist citation within thirty days from the date the citation is issued:
(1) The failure is an acknowledgement
that the allegations contained in the citation are true, and that the relief
sought in the citation, including any monetary fines, is appropriate;
and
(2) The department may collect
any overdue monetary fines and enforce any overdue non-monetary sanctions as
set forth in section 18-231-91-25(b).
(c) The hearing of an agency appeal shall be limited solely to the allegations contained in the citation. No other matter may be considered, including, but not limited to, any disputes relating to any tax liability.
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