Section 2-73-17 - Decision(a) The director shall issue a final written decision on an appeal and send a copy of the decision to each party. The decision may: (1) Order access to all or part of a requested record;(2) Confirm the agency's decision on disclosure or nondisclosure;(3) State a time limit for an agency's compliance;(4) Contain any other order or conclusion consistent with chapter 92F, HRS; and,(5) Contain any order or conclusion consistent with part I of chapter 92, HRS.(b) If the decision is a determination that the written opinion of the department of taxation shall be available for public inspection, access shall be provided in accordance with the time limits set under chapter 231, HRS.(c) If the agency's position is affirmed, the decision shall note that the appellant has the right to seek judicial review. If the agency's position is not affirmed, the decision shall note that the agency has the right to seek judicial review.(d) Decisions may take the form of published opinions, unpublished informal or memorandum opinions, or other written dispositions. The director shall determine whether to designate a decision for publication or to issue it as an informal or memorandum opinion or other written disposition. Published opinions shall be considered as precedent and followed, unless overruled pursuant to section 2-73-19 or a court decision. Informal or memorandum opinions shall not be considered as precedent, but may be considered for other purposes. [Eff DEC 2012] (Auth: HRS §§ 92-1.5, 92F-42(1), (12)) (Imp: HRS §§ 92-1.5, 92F-15.5, 92F-27.5, 92F-42(17), (18), 92F- , 231-19.5)