Section 232-14 - Rules and forms(a) The supreme court shall have power to make rules relating to procedure, and to prescribe forms to be used, in tax appeals, including procedure and forms for the issuance of subpoenas and other process by the tax appeal court. The rules shall have the force and effect of law and shall be subject to change from time to time by the supreme court.(b) The taxation board of review, consistent with this chapter and chapter 91, may make rules relating to procedure and prescribe forms to be used, including procedure and forms for the issuance of subpoenas and other process by the board or members of the board. The rules shall have the force and effect of law.Amended by L 2021, c 118,§ 6, eff. 6/28/2021.L 1932 2d, c 40, §54; RL 1935, §1953; RL 1945, §5210; RL 1955, § 116-11; am L 1961, c 103, §18; HRS § 232-14; am L 1973, c 133, §3 Construction, generally, of procedural sections.34 Haw. 515.