Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-247-12 — Jurisdiction; district judges

(a) Enforcement of the penalties provided herein shall be within the jurisdiction of the several district judges in accordance with the provisions of section 231-12, HRS.

Last amended: [Eff 2/16/82] (Auth: HRS §§231-3(9), 247-9) (Imp: HRS §247-12) §18-247-13 (Reserved) HRS §247-8 HRS §247-9 HRS §247-10 HRS §247-11 HRS §247-12 HRS §247-13 §18-247-13 Appendix I Schedule (Rate is OBSOLETE - See current HRS Section 247-3 for appropriate rates)

Source: official text