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 August, 2023

(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.

[Eff 11/30/14] (Auth: HRS §§ 91-2, 231-3(9)) (Imp: HRS §§ 91-9, 231-91)

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