Section 3-1-6 - Petition for declaratory rulings(a) On petition of an interested person, the comptroller may issue a declaratory order as to the applicability of any statutory provision administered by the department or of any rule or regulation or order of the comptroller. Petitions for the issuance shall state clearly and concisely the controversy or uncertainty, shall cite the statutory authority involved, shall include a complete statement of the facts and the reasons prompting the petition, together with full disclosure of petitioner's interest.(b) Upon receipt of the petition, the comptroller may require the petitioner to file additional data or memoranda in support of the position taken by the petitioner.(c) The comptroller may, without notice or hearing, dismiss a petition for declaratory ruling for want of a substantial question or for material failure to comply with the requirements of this section.(d) Although no hearing need be granted to the petitioner or to any interested person in the usual course of disposition of a petition for a declaratory ruling, the comptroller may order a hearing on the disposition of the petition if petitioner submits a written request therefor stating in detail why a hearing is necessary for a fair consideration of the need for a declaratory ruling on the matter stated in the petition.(e) Notwithstanding any other provisions of this section, the comptroller may, upon request or an independent motion but without notice or hearing, issue a declaratory order to terminate a controversy or to remove uncertainty.[Eff. MAR 30 1981] (Auth: HRS Secs. 26-38, 91-8) (Imp: HRS Sec. 91-8)