HRS § 232-14.5 — Bill


House Bill
[APPEALS
FROM DEPARTMENT OF TAXATION]
Revision Note
Part heading added pursuant to §23G-15.
§232-14.5 Appeals relating to claims
for refund. (a) The denial in whole or in part by the department of
taxation of a tax refund claim may be appealed by the filing of a written
notice of appeal to the taxation board of review or the tax appeal court within
thirty days after notice of the denial of the claim.
(b) An appeal may be filed with the taxation
board of review or the tax appeal court for review of the merits of a tax
refund claim, upon a notice of appeal filed at any time after one hundred
eighty days from the date that the claim was filed; provided that the
department has not given notice of a denial of the claim within that period.
(c) Notwithstanding any law to the contrary
under title 14, this section shall apply to tax refund claims for all taxes
administered by the department of taxation. The procedures for appeals from
tax assessors, the taxation board of review, and the tax appeal court provided
under this chapter and under section 235-114 shall apply to appeals relating to
tax refund claims under this section. Any claimed tax refund or credit
appealed pursuant to this section shall be awarded only if the claim therefor was
filed within the applicable statutory period of limitation.