Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 232-12 — Powers when hearing appeals

§232-12 Powers when hearing appeals.
The tax appeal court when hearing appeals, shall, in respect to the summoning
and examination of witnesses and the production of papers and documents and
punishment for contempts and otherwise carrying out its duties and functions,
have all the powers and authority of a circuit court.

Last amended: [L 1932 2d, c 40, §48; RL 1935, §1948; RL 1945, §5208; RL 1955, §116-9; am L 1967, c 231, §5; HRS §232-12; am L 1973, c 133, pt of §11] Rules of Court See HRCP rule 45. Case Notes Cited: 33 H. 149, 160 (1934); 47 H. 41, 45, 384 P.2d 287 (1963). Previous Vol04_Ch0201-0257 Next

Source: official text