Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 232-14 — Rules and forms

RULES AND FORMS
RULES AND
FORMS
§232-14 Rules and forms. (a) The
supreme court shall have power to make rules relating to procedure, and to
prescribe forms to be used, in tax appeals, including procedure and forms for
the issuance of subpoenas and other process by the tax appeal court. The rules
shall have the force and effect of law and shall be subject to change from time
to time by the supreme court.
(b) The taxation board of review, consistent
with this chapter and chapter 91, may make rules relating to procedure and
prescribe forms to be used, including procedure and forms for the issuance of
subpoenas and other process by the board or members of the board. The rules
shall have the force and effect of law.

Last amended: [L 1932 2d, c 40, §54; RL 1935, §1953; RL 1945, §5210; RL 1955, §116-11; am L 1961, c 103, §18; HRS §232-14; am L 1973, c 133, §3; am L 2021, c 118, §6] Rules of Court Generally, see Rules of the Tax Appeal Court. Case Notes Construction, generally, of procedural sections. 34 H. 515 (1938). Previous Vol04_Ch0201-0257 Next

Source: official text