(a) An appeal to the tax appeal court may be filed by a taxpayer or the director as provided in HRS §§ 232-8 through 232-14 and HRS §§ 232-16 through 232-18.
(b) Appeals to the State supreme court shall conform to HRS §§ 232-19 through 232-21.
(Sec. 8-12.8, R.O. 1978 (1983 Ed.)) (1990 Code, Ch. 8, Art. 12, § 8-12.8)