Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 231-17 — Notices, how given
§231-17 Notices, how given. Unless
otherwise provided, every notice, the giving of which by the department of
taxation is required or authorized, shall be deemed to have been given on the
date when the notice was mailed, properly addressed to the addressee at the
addressee's last known address or place of business.
Source: official text