The tax appeal court when hearing appeals, shall, in respect to the summoning and examination of witnesses and the production of papers and documents and punishment for contempts and otherwise carrying out its duties and functions, have all the powers and authority of a circuit court.
Haw. Rev. Stat. § 232-12
Powers when hearing appeals
L 1932 2d, c 40, §48; RL 1935, §1948; RL 1945, §5208; RL 1955, §116-9; am L 1967, c 231, §5; HRS §232-12; am L 1973, c 133, pt of §11
Official source: Hawaii State Legislature. Reproduced from public-domain Hawaii statutes; confirm against the official source for the current text. Not legal advice.