§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202, §19 amendment repealed June 30, 2010.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.