HRS §232-12
Tax appeal court powers during hearings
Read the official text at capitol.hawaii.gov ↗When the tax appeal court hears a case, it has the same authority as a regular circuit court. This includes calling witnesses, requiring documents, punishing contempt, and doing other tasks needed to run the hearing.
courts
The statute, as written — Powers when hearing appeals
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
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.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.