Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 232-1 — Appeals by persons under contractual obligations

§232-1 Appeals by persons under contractual
obligations. Whenever any person is under a contractual obligation to pay
a tax assessed against another, the person shall have the same rights of appeal
to the taxation board of review, the tax appeal court, and the intermediate
appellate court, subject to chapter 602, in the person's own name, as if the
tax were assessed against the person. The person against whom the tax is
assessed shall also have a right to appear and be heard on any such application
or appeal.

Last amended: [L 1932 2d, c 40, §55; RL 1935, §1936; RL 1945, §5201; RL 1955, §116-1; HRS §232-1; gen ch 1985; am L 2004, c 202, §18; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2021, c 118, §2] Case Notes When lessee may properly appeal. 33 H. 214 (1934). A party with a secondary contractual obligation to pay the tax assessed against another has a right under this section to challenge that assessment to the tax appeal court. 85 H. 36, 936 P.2d 672 (1997). A person under a contractual obligation to pay pr

Source: official text