§232-14 - Rules and forms.

RULES ANDFORMS

§232-14  Rules and forms.  (a)  Thesupreme court shall have power to make rules relating to procedure, and toprescribe forms to be used, in tax appeals, including procedure and forms forthe issuance of subpoenas and other process by the tax appeal court.  The rulesshall have the force and effect of law and shall be subject to change from timeto time by the supreme court.

(b)  The boards of review shall have power,consistent with this chapter and chapter 91, to make rules relating toprocedure, and to prescribe forms to be used, including procedure and forms forthe issuance of subpoenas and other process by the boards of review or membersthereof.  The rules shall have the force and effect of law. [L 1932 2d, c 40,§54; RL 1935, §1953; RL 1945, §5210; RL 1955, §116-11; am L 1961, c 103, §18;HRS §232-14; am L 1973, c 133, §3]

Case Notes

  Construction, generally, of procedural sections.  34 H. 515.