HRS 0235-0114 ANNOTATIONS

See Tax Appeal Court Rules.

Provides avenue for a full and fair consideration of taxpayer's challenge to gross receipts tax. 742 F.2d 546.

Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii's general excise tax barred, where state remedies available to taxpayer were "plain, adequate, and complete". 940 F. Supp. 260.

Mandamus to compel issuance of certificate of appeal. 18 H. 362.