ยง232-12 - Powers when hearing appeals.
ยง232-12ย Powers when hearing appeals.ย
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, ยง48; RL
1935, ยง1948; RL 1945, ยง5208; RL 1955, ยง116-9; am L 1967, c 231, ยง5; HRS
ยง232-12; am L 1973, c 133, pt of ยง11]
Rules of Court
ย See HRCP rule 45.
Case Notes
ย Cited:ย 33 H. 149, 160; 47 H. 41, 45, 384 P.2d 287.