Hawaii § 238-11 - Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges.
Full text of Hawaii Hawaii Revised Statutes § 238-11 — Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges., with citation guidance and answers to common questions.
§ 238-11. Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges.
Any tax which is delinquent under this chapter may be collected: (1) By action in the name of the director of taxation or any collector or assistant collector of taxes, in assumpsit, with or without attachment of the real or personal property of the person liable, and it shall be unnecessary, in order to secure the issuance of the writ of attachment, for the officer bringing the action to file any affidavit, other than the usual sworn complaint in ordinary assumpsit actions where no attachment is sought, with a prayer for the writ. In all such actions the several district judges shall have concurrent jurisdiction with the circuit courts, irrespective of the amount claimed. (2) By distraint in the manner provided by section 231-25. [L 1965, c 155, pt of §2; Supp, §119-11; HRS §238-11; am L 1970, c 188, §39] Rules of Court Attachment, etc., see HRCP rule 64. Verification, see HRCP rule 11. Previous Vol04_Ch0201-0257 Next
Source: official Hawaii text · Last verified 2026-08-27
Frequently Asked Questions About Hawaii § 238-11
What does Hawaii Revised Statutes § 238-11 cover?
Section 238-11 ("Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges.") is part of the Hawaii Revised Statutes, the codified statutory law of Hawaii. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Hawaii § 238-11?
A common citation format is "Hawaii Revised Statutes § 238-11" (Hawaii). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Hawaii law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Hawaii official source linked on this page or consult a licensed Hawaii attorney.
How does Hawaii § 238-11 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Hawaii can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Hawaii.