HRS §237-47
District court authority in tax collection cases
This section gives district court judges the same power as circuit court judges to hear civil lawsuits for collecting state taxes, no matter how much money is owed. It only covers tax collection cases, not other types of disputes.
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The statute, as written — District judges; concurrent civil jurisdiction in tax collections
Except as otherwise specifically provided by this chapter, the several district judges shall have concurrent jurisdiction with the circuit courts to hear and determine all civil actions at law in assumpsit for the collection and enforcement of collection and payment of all taxes assessed hereunder, irrespective of the amount claimed.
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