2010 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
232. Tax Appeals
§232-5 Small claims.
§232-5 Small claims. The tax appeal court shall establish by rule a small claims procedure that, to the greatest extent practicable, shall be informal. Any protesting taxpayer who would incur a total tax liability, not including penalties and interest, of less than $1,000, by reason of the protested assessment or payment in question, may elect to employ the procedure upon:
(1) Payment per taxpayer of a non-refundable filing fee set pursuant to rules adopted by the supreme court, which shall not exceed $25; and
(2) Filing with the tax appeal court a written statement of the facts in the case, together with a waiver of the right to further appeal.
The tax appeal court shall cause a notice of the appeal and a copy of the statement to be served on the director of taxation. [L 1967, c 231, §6; HRS §232-5; am L 1997, c 152, §1; am L 2004, c 202, §19; am L 2006, c 94, §1; am L 2010, c 109, §1]
Cross References
Payments under protest, see §40-35.
Rules of Court
Small claims procedure, see Rules of the Tax Appeal Court, part II.
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