Haw. Code R. § 18-237D-4-10
As used in sections 18-237D-4-09 through 18-237D-4-35:
"Agency appeal" means an appeal of a citation for failure to display to the director or the director's designee pursuant to section 237D-4(h), HRS.
"Citation for failure to display" means a citation issued for a failure to display the information required under either section 237D-4(b), HRS, or 237D-4(d), HRS.
"Department" means the department of taxation.
"Director" means the director of taxation.
"Hearing" means a contested case hearing in accordance with chapter 91, HRS, to determine an agency appeal.
"Person" means one or more individuals, a company, a corporation, a partnership, an association, or any other type of legal entity and also includes an officer or employee of a corporation, a partner or employee of a partnership, a trustee of a trust, a fiduciary of an estate, or a member, employee, or principal of any other entity, who as such officer, employee, partner, trustee, fiduciary, member or principal is under a duty to perform and is principally responsible for performing the act in respect of which the violation occurs.
"Presiding officer" means the director or presiding officer who will be conducting the hearing.
"Respondent" means the person to whom the citation for failure to display is addressed.
"Special enforcement section" means the unit created within the department to carry out the functions set forth in section 231-81, HRS.
Haw. Code R. § 18-237D-4-10