RTAC 35
Rule 35. SEPARATE APPEALS
Length: 64 wordsOfficial source
Cite as Haw. Tax App. Ct. R. 35
A taxpayer may file all his appeals pertaining to the same kind of tax on a single notice of appeal for a single filing fee, even though the aggregate amount of taxes in controversy exceeds $1,000. The court will hear at one time all pending notices of appeal filed by the taxpayer, unless the court determines it would not be convenient to do so.