Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 238-11
Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges
§238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges. Any tax which is delinquent under this chapter may be collected:
# (1)
By action in the name of the director of taxation or any collector or assistant collector of taxes, in assumpsit, with or without attachment of the real or personal property of the person liable, and it shall be unnecessary, in order to secure the issuance of the writ of attachment, for the officer bringing the action to file any affidavit, other than the usual sworn complaint in ordinary assumpsit actions where no attachment is sought, with a prayer for the writ. In all such actions the several district judges shall have concurrent jurisdiction with the circuit courts, irrespective of the amount claimed.
# (2)
By distraint in the manner provided by section
231-25.
Source: view the official text
In this chapter (21 sections)
- 238-1 · Definitions, generally
- 238-2 · Imposition of tax on tangible personal property; exemptions
- 238-2.2 · Imposition of tax on intangible property
- 238-2.3 · Imposition of tax on imported services or contracting;…
- 238-2.5 · REPEALED
- 238-2.6 · Bill
- 238-3 · Application of tax, etc
- 238-4 · Certain property used by producers
- 238-5 · Returns
- 238-6 · Collection of tax by seller; penalty
- 238-7 · Audits; additional assessments; refunds
- 238-8 · Appeal, correction of assessment
- 238-9 · Records
- 238-9.5 · Motor vehicle importation; report by dealers; proof of payment
- 238-10 · Penalties
- 238-11 · Collection of taxes by assumpsit or distraint; concurrent…
- 238-12 · REPEALED
- 238-13 · Other provisions of general excise tax law applicable
- 238-14 · Taxes state realizations
- 238-15 · Short title
- 238-16 · Rules and regulations