Haw. Rev. Stat. § 232-12

Current through Act 23 of the 2024 Legislative Session

Section 232-12 - Powers when hearing appeals

The tax appeal court when hearing appeals, shall, in respect to the summoning and examination of witnesses and the production of papers and documents and punishment for contempts and otherwise carrying out its duties and functions, have all the powers and authority of a circuit court.

HRS § 232-12

L 1932 2d, c 40, §48; RL 1935, §1948; RL 1945, §5208; RL 1955, § 116-9; am L 1967, c 231, §5; HRS § 232-12; am L 1973, c 133, pt of §11

Rules of Court

See HRCP rule 45.

Cited:33 Haw. 149, 160;47 Haw. 41, 45,384 P.2d 287.