Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-91-15 - Appearances in agency appeal
Universal Citation: HI Admin Rules 18-231-91-15
Current through February, 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.
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