SEPARATE APPEALS

Rules of the Tax Appeal Court

Rule: 35

Jurisdiction: HI

Bluebook Citation: RTAC 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.

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