Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 231 - ADMINISTRATION OF TAXES
Section 18-231-91-15 - Appearances in agency appeal
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)