232-1 Appeals by persons under contractual obligations

    232-2 Assessment in accordance with return no cause of


    232-3 Grounds of appeal, real property taxes

    232-4 Second appeal

    232-5 Small claims


        Boards of Review

    232-6 Appointment, removal, compensation

    232-7 Boards of review; duties, powers, procedure before


        Tax Appeal Court; Procedure Before

    232-8 Judges; assignment of cases

    232-9 Clerk; reporter; custody of records

   232-10 Sessions held where, when

   232-11 Court of record; general duties, powers, seal

   232-12 Powers when hearing appeals

   232-13 Hearing de novo; bill of particulars


        Rules and Forms

   232-14 Rules and forms


        Appeals from Department of Taxation

 232-14.5 Appeals relating to claims for refund


        Appeals from Assessors

   232-15 Appeal to board of review

   232-16 Appeal to tax appeal court


        Appeals from Boards of Review

   232-17 Appeals from boards of review to tax appeal court

   232-18 Certificate of appeal to tax appeal court


        Appeals from Tax Appeal Court

   232-19 Appeals; procedure

   232-20 Certificate of appeal

   232-21 Appellate court may admit additional evidence


        Costs; Deposits; Procedure after Decision

   232-22 Costs; deposit for on appeal

   232-23 Costs, taxation

   232-24 Taxes paid pending appeal

   232-25 Amendment of assessment list to conform to decision


Rules of Court


  See Tax Appeal Court Rules.


Law Journals and Reviews


  Hawaii's General Excise Tax Law:  A Comprehensive Review of the Decisions.  II HBJ, no. 13, at 1 (1998).


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