2011 Hawaii Code
DIVISION 1. GOVERNMENT
TITLE 14. TAXATION
232. Tax Appeals
§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. [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.
Cited: 33 H. 149, 160; 47 H. 41, 45, 384 P.2d 287.
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