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2013 Hawaii Revised Statutes
TITLE 14. TAXATION
237. General Excise Tax Law
237-47 District judges; concurrent civil jurisdiction in tax collections.


HI Rev Stat § 237-47 (2013) What's This?

§237-47 District judges; concurrent civil jurisdiction in tax collections. Except as otherwise specifically provided by this chapter, the several district judges shall have concurrent jurisdiction with the circuit courts to hear and determine all civil actions at law in assumpsit for the collection and enforcement of collection and payment of all taxes assessed hereunder, irrespective of the amount claimed. [L 1935, c 141, §15; RL 1945, §5479; RL 1955, §117-44; HRS §237-47; am L 1970, c 188, §39]

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