§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 further appeal.

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; am L 2004, c 202, §19; am L 2006, c 94, §1; am L 2010, c 109, §1]

 

Cross References

 

  Payments under protest, see §40-35.

 

Rules of Court

 

  Small claims procedure, see Rules of the Tax Appeal Court, part II.