§232-5 - Small claims. - Hawaii Statutes

     §232-5  Small claims.  [L 2004, c 202, §19 amendment repealed June 30, 2010.  L 2006, c 94, §1.]  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]

 

Note

 

  L 2004, c 202, §82 provides:

  "SECTION 82.  Appeals pending in the supreme court as of the effective date of this Act [July 1, 2006] may be transferred to the intermediate appellate court or retained at the supreme court as the chief justice, in the chief justice's sole discretion, directs."

 

Cross References

 

  Payments under protest, see §40-35.

 

Rules of Court

 

  Small claims procedure, see Rules of the Tax Appeal Court, part II.