HRS §237-47

District court authority in tax collection cases

Read the official text at capitol.hawaii.gov ↗

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

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.

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.

Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.