Haw. R. Tax. App. Ct. 16

As amended through September 30, 2024

Rule 16 - Briefs

Unless otherwise directed by the court, briefs requested by the court shall contain in the following order:

(a) A statement of the nature of the tax and how the proceeding comes before the court.

(b) A concise statement of the facts, which should contain references to the pages of the transcript, if any, or to the exhibits relied upon in support thereof.

(c) A concise statement of the points upon which the party relies.

(d) The argument.

Unless allowed by the court, no brief shall exceed 40 pages, including appendices. Every brief of more than 20 pages shall contain on its front flyleaf a table of contents with page references, supplemented by a list of all cases referred to, alphabetically arranged, together with references to pages where the cases are cited.

Haw. R. Tax. App. Ct. 16

Amended November 6, 2019, effective 11/17/2019.