"The interpretation of a statute is a question of law reviewable de novo." State v. Kotis, 91 Hawai‘i 319, 327, 984 P.2d 78, 86 (1999) (citation, brackets, and ellipses omitted). We view HRS § 707–756 as a whole and construe the statute in accordance with the legislature's overall purpose to give each part a sensible and intelligent effect.
[w]here the statutes simply overlap in their application, effect will be given to both if possible, as "repeal by implication is disfavored." State v. Kotis, 91 Hawai'i 319, 330, 984 P.2d 78, 89 (1999) (quoting State v. Vallesteros, 84 Hawai'i 295, 303, 933 P.2d 623[632], 640 (1997); State v. Toyomura, 80 Hawai'i 8, 19 n. 16, 904 P.2d 893, 904 n. 16 (1995) (further citations omitted)). Petitioner argues (3) that "[t]here is an irreconcilable conflict between HRS § 706-668 and HRS § 706-606.5. The two statutes are not even on the same subject matter.
HRS § 1-16 (1993). State v. Valentine, 93 Haw. 199, 204-05, 998 P.2d 479, 484-85 (2000) (quoting State v. Kotis, 91 Haw. 319, 327, 984 P.2d 78, 86 (1999)) (some citations omitted) (some alterations in original). B. Neither the plain language nor the legislative history of HRS Chapters 353 and 706 prohibits the HPA from setting a prisoner's minimum term of imprisonment at a period equal to his or her maximum sentence.
But as a general rule, duly promulgated state regulations have the force of law for these purposes as do statutes. See, e.g., State v. Kotis, 91 Hawai'i 319, 331, 984 P.2d 78, 90 (1999) (Under Hawaii law, “[a]dministrative rules, like statutes, have the force and effect of law.”); Allstate Ins. Co. v. Rivera, 12 N.Y.3d 602, 608, 911 N.E.2d 817, 820, 883 N.Y.S.2d 755, 758 (2009) (under New York law, “[a] duly promulgated regulation ... has the force of law.” (internal quotation marks omitted)).
Consequently, they argue, they could not have brought their claims to the TAC, because an appeal to the TAC must come from the BOR. The Taxpayers then assert that circuit courts exercise general jurisdiction, and that their subject matter extends to all matters properly brought before them unless precluded by constitution or statute, citing State v. Kotis, 91 Hawai‘i 319, 326 n.9, 984 P.2d 78, 85 n.9 (1999). By contrast, they state, the TAC is a court of limited jurisdiction, hearing and deciding, without a jury, direct appeals from tax assessors’ assessments or decisions made by a county BOR, citing Lewis v. Kawafuchi, 108 Hawai‘i 69, 73, 116 P.3d 711, 715 (App. 2005).
The ICA and this court have stated many times that appellate "power to deal with plain error is one to be exercised sparingly." See State v. Mars, 116 Hawai'i 125, 132, 170 P.3d 861, 868 (2007); Fields, 115 Hawai'i at 529, 168 P.3d at 981; State v. Frisbee, 114 Hawai'i 76, 85, 156 P.3d 1182, 1191 (2007) (Nakayama, J., dissenting); State v. Rodrigues, 113 Hawai'i 41, 47, 147 P.3d 825, 831 (2006); Nichols, 111 Hawai'i at 335, 141 P.3d at 982; Honda, 108 Hawai'i at 239, 118 P.3d at 1182 (Levinson, J., dissenting) ("We have noted that `the appellate court's discretion to address plain error is always to be exercised sparingly[.]'" (quoting Okada Trucking Co., 97 Hawai'i at 458, 40 P.3d at 81); State v. Aplaca, 96 Hawai'i 17, 22, 25 P.3d 792, 797 (2001); State v. Kotis, 91 Hawai'i 319, 343, 984 P.2d 78, 102 (1999); State v. Lee, 83 Hawai'i 267, 274, 925 P.2d 1091, 1098 (1996); State v. Nguyen, 81 Hawai'i 279, 293, 916 P.2d 689, 703 (1996); State v. Kaiama, 81 Hawai'i 15, 25, 911 P.2d 735, 745 (1996); State v. Baron, 80 Hawai'i 107, 117, 905 P.2d 613, 623 (1995); State v. Puaoi, 78 Hawai'i 185, 191, 891 P.2d 272, 278 (1995); State v. Kelekolio, 74 Haw. 479, 515, 849 P.2d 58, 75 (1993); State v. Fox, 70 Haw. 46, 56, 760 P.2d 670, 676 (1988); State v. Kiaaina, No. 29034, 119 Hawai'i 321, 196 P.3d 323, 2008 WL 4900553 (App. Nov. 14, 2008) (SDO); State v. Mitchell, No. 28079, 195 P.3d 711, 2008 WL 4649426 (App. Oct. 17, 2008) (mem.); State v. Kaahui, No. 28487, 118 Hawai'i 418, 191 P.3d 1095, 2008 WL 4057645 (App. Aug. 29, 2008) (mem.
" HRS § 1-16 (1993). State v. Koch, 107 Hawai'i 215, 220-21, 112 P.3d 69, 74-75 (2005) (some internal citations omitted) (some brackets and ellipses added and some in original) (quoting State v. Kaua, 102 Hawai'i 1, 7-8, 72 P.3d 473, 479-480 (2003) (quoting State v. Ranch, 94 Hawai'i 315, 322-23, 13 P.3d 324, 331-32 (2000) (quoting State v. Kotis, 91 Hawai'i 319, 327, 984 P.2d 78, 86 (1999) (quoting State v. Dudoit, 90 Hawai'i 262, 266, 978 P.2d 700, 704 (1999) (quoting State v. Stacker, 90 Hawai'i 85, 90-91, 976 P.2d 399, 404-05 (1999) (quoting Ho v. Leftwich, 88 Hawai'i 251, 256-57, 965 P.2d 793, 798-99 (1998) (quoting Korean Buddhist Dae Won Sa Temple v. Sullivan, 87 Hawai'i 217, 229-30, 953 P.2d 1315, 1327-28 (1998)))))))). Nonetheless, absent an absurd or unjust result, see State v. Haugen, 104 Hawai'i 71, 77, 85 P.3d 178, 184 (2004), this court is bound to give effect to the plain meaning of unambiguous statutory language and may only resort to the use of legislative history when interpreting an ambiguous statute.
"We have defined `substantial evidence' as credible evidence which is of sufficient quality and probative value to enable a person of reasonable caution to support a conclusion." Id. (quoting State v. Kotis, 91 Hawai`i 319, 328, 984 P.2d 78, 87 (1999)).In re Wai`ola O Moloka`i, Inc., 103 Hawai`i 401, 421, 83 P.3d 664, 684 (2004) (quoting In re Water Use Permit Applications, 94 Hawai`i 97, 118-19, 9 P.3d 409, 430-31 (2000) (some brackets added and some in original)).
" HRS § 1-16 (1993). Kaua, 102 Hawai'i at 7-8, 72 P.3d at 479-480 (quoting Rauch, 94 Hawai'i at 322-23, 13 P.3d at 331-32 (quoting State v. Kotis, 91 Hawai'i 319, 327, 984 P.2d 78, 86 (1999) (quoting State v. Dudoit, 90 Hawai'i 262, 266, 978 P.2d 700, 704 (1999) (quoting State v. Stocker, 90 Hawai'i 85, 90-91, 976 P.2d 399, 404-05 (1999) (quoting Ho v. Leftwich, 88 Hawai'i 251, 256-57, 965 P.2d 793, 798-99 (1998) (quoting Korean Buddhist Dae Won Sa Temple v. Sullivan, 87 Hawai'i 217, 229-30, 953 P.2d 1315, 1327-28 (1998))))))). III.
What is clear in one statute may be called upon in aid to explain what is doubtful in another." HRS § 1-16 (1993). [State v.]Rauch, 94 Hawai'i [315,] 322-23, 13 P.3d [324,] 331-32 [(2000)] (quoting State v. Kotis, 91 Haw. 319, 327, 984 P.2d 78, 86 (1999) (quoting State v. Dudoit, 90 Haw. 262, 266, 978 P.2d 700, 704 (1999) (quoting State v. Stocker, 90 Haw. 85, 90-91, 976 P.2d 399, 404-05 (1999) (quoting Ho v. Leftwich, 88 Haw. 251, 256-57, 965 P.2d 793, 798-99 (1998) (quoting Korean Buddhist Dae Won Sa Temple v. Sullivan, 87 Haw. 217, 229-30, 953 P.2d 1315, 1327-28 (1998)))))).