RTAC 33
Rule 33. TRANSFER
Length: 52 wordsOfficial source
Cite as Haw. Tax App. Ct. R. 33
Once a taxpayer files a notice of appeal under the small claims procedure he cannot change his election. However, for good cause shown, the court may permit the transfer of any appeal filed under the small claims procedure to the regular procedure upon payment of the proper additional costs by the taxpayer.