CHAPTER 232

TAX APPEALS

Section

    232-1 Appeals by persons under contractual obligations

    232-2 Assessment in accordance with return no cause of

          grievance

    232-3 Grounds of appeal, real property taxes

    232-4 Second appeal

    232-5 Small claims

        Boards of Review

    232-6 Taxation board of review; appointment, removal,

          compensation

    232-7 Taxation board of review; duties, powers, procedure

          before

        Tax Appeal Court; Procedure Before

    232-8 Judges; assignment of cases

    232-9 Clerk; reporter; custody of records

   232-10 Sessions held where, when

   232-11 Court of record; general duties, powers, seal

   232-12 Powers when hearing appeals

   232-13 Hearing de novo; bill of particulars

        Rules and Forms

   232-14 Rules and forms

        Appeals from Department of Taxation

 232-14.5 Appeals relating to claims for refund

        Appeals from Assessors

   232-15 Appeal to taxation board of review

   232-16 Appeal to tax appeal court

        Appeals from Boards of Review

   232-17 Appeals from taxation board of review to tax appeal

          court

   232-18 Certificate of appeal to tax appeal court

        Appeals from Tax Appeal Court

   232-19 Appeals; procedure

   232-20 Certificate of appeal

   232-21 Appellate court may admit additional evidence

        Costs; Deposits; Procedure after Decision

   232-22 Filing fee

   232-23 Taxation

   232-24 Taxes paid pending appeal

   232-25 Amendment of assessment list to conform to decision

Rules of Court

  See Tax Appeal Court Rules.

Law Journals and Reviews

  Hawaii's General Excise Tax Law:  A Comprehensive Review of the Decisions.  II HBJ, no. 13, at 1 (1998).