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Rules of the Tax Appeal Court – 2026

The Rules of the Tax Appeal Court of Hawaiʻi, governing appeals from assessments and other tax determinations: the notice of appeal, the record, pleadings and motions, trial and the appeal available from the court's decision.

Browse all 28 rules of the 2026 edition below. Each rule includes the full text, a plain-English summary, committee notes, amendment history, and cross-references to related rules. Use the search box to find rules by keyword or number.

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Part I. Regular Procedure Part II. Small Claims Procedure
Rule 1 Electronic Filing and Construction of Rules

Part I. Regular Procedure

Rule 1.1 Form and Style of Papers Rule 2 Appeals Rule 3 Costs of Appeal; Return of Costs Rule 4 Docket and Calendar Rule 5 Answer Rule 6 Extensions of Time Rule 7 Dismissal Rule 8 Service Upon Parties Rule 9 Substitution of Parties Rule 10 Pre-trial Conferences Rule 11 Submission Without Trial Rule 12 Evidence Rule 13 Transcripts of Proceedings Rule 14 Documentary Evidence Rule 15 Subpoenas, Depositions, Stipulations, Motions Rule 16 Briefs

Part II. Small Claims Procedure

Rule 31 Appeal and Election Rule 32 Jurisdiction Rule 33 Transfer Rule 34 Appeals Rule 35 Separate Appeals Rule 36 Nonappearance Rule 37 Pre-trial Procedure Rule 38 Conduct of Hearing Rule 39 Subpoenas, Etc. Rule 40 Findings of Court Rule 41 Other Rules