§232-5 Small claims.
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 appeal to the supreme court.
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]