2015 Hawaii Revised Statutes
TITLE 14. TAXATION
238. Use Tax Law
238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges.

HI Rev Stat § 238-11 (2015) What's This?

§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. [L 1965, c 155, pt of §2; Supp, §119-11; HRS §238-11; am L 1970, c 188, §39]

Rules of Court

Attachment, etc., see HRCP rule 64.

Verification, see HRCP rule 11.

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