Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 237D - TRANSIENT ACCOMMODATIONS TAX
Section 18-237D-4-32 - Continuances or extensions of time
Universal Citation: HI Admin Rules 18-237D-4-32
Current through February, 2024
Whenever a person or agency has a right or is required to take action within the period prescribed or allowed by this chapter for an agency appeal, the presiding officer may:
(1) Before or after the expiration of the prescribed period, on his own without advance notice, extend such period;
(2) Upon motion before the expiration of the prescribed period, extend such period by granting a continuance; or
(3) Upon motion after the expiration of the prescribed period, permit the act to be done after the expiration of a specified period where the failure to act is reasonably shown to be excusable.
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