Rule 3. COSTS OF APPEAL; RETURN OF COSTS

(a) Appeal to the tax appeal court. On appeals to the Tax Appeal Court each taxpayer shall submit a one hundred dollar ($100.00) non-refundable deposit for costs. Costs shall be taxed in accordance with Hawai‘i Revised Statutes section 232-23. If the appeal is dismissed without a decision on the merits, twenty-five dollars ($25.00) shall be refunded to the taxpayer. (b) Appeal. (1) Filing fee . On appeal, each taxpayer shall deposit, as costs, the filing fee required by Hawaiʻi Revised Statutes section 607-6, as amended by Rule 45(e)(5) of the Hawaiʻi Rules of Appellate Procedure. (2) Filing fee refunds . Filing fee refunds shall be made in accordance with Hawai‘i Revised Statutes section 232-22. (Amended March 6, 1981, effective March 6, 1981; further amended effective June 18, 1997; amended effective March 16, 1998; further amended May 30, 2006, effective July 1, 2006.)