Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237D - TRANSIENT ACCOMMODATIONS TAX
Section 18-237D-4-15 - Response to citation for failure to display
Universal Citation: HI Admin Rules 18-237D-4-15
Current through February, 2024
(a) A respondent must respond to a citation for failure to display within thirty days from the date of service by:
(1) Paying to
the department the stated amount of the monetary fine, which shall constitute
acknowledgment 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) Appealing the
citation by making a written request to the department for a contested case
hearing in accordance with these rules and chapter
91, HRS, including but not limited to
section 18-237D-4-18. Written requests for contested case hearings may be
indicated on the citation itself.
(b) If the respondent fails to respond to the citation for failure to display within thirty days from the date the citation was served:
(1) The failure is an
acknowledgment 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 nonmonetary
sanctions as set forth in section 18-237D-4-35(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.
Disclaimer: These regulations may not be the most recent version. Hawaii may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
