§232-14 - Rules and forms.

RULES AND
FORMS

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

(b)  The boards of review shall have power,
consistent with this chapter and chapter 91, to make rules relating to
procedure, and to prescribe forms to be used, including procedure and forms for
the issuance of subpoenas and other process by the boards of review or members
thereof.  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.