§232-5  Small claims.  [L 2004, c202, §19 amendment repealed June 30, 2010.  L 2006, c 94, §1.]  Thetax appeal court shall establish by rule a small claims procedure that, to thegreatest extent practicable, shall be informal.  Any protesting taxpayer whowould incur a total tax liability, not including penalties and interest, ofless 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 filingfee set pursuant to rules adopted by the supreme court, which shall not exceed$25; and

(2)  Filing with the tax appeal court a writtenstatement of the facts in the case, together with a waiver of the right tofurther appeal.

The tax appeal court shall cause a notice of theappeal and a copy of the statement to be served on the director of taxation. [L1967, 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 ofthe effective date of this Act [July 1, 2006] may be transferred to theintermediate appellate court or retained at the supreme court as the chiefjustice, 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.