HRS § 235-107 — Procedure upon failure to file return


§235-107 Procedure upon failure to file
return. If any taxpayer or employer liable to make and file a return under
this chapter fails, neglects, or refuses to make and file a return as required
within the time prescribed, or declines to authenticate a return if made, the
department of taxation shall make a return for the taxpayer or employer from
the best information obtainable and shall levy and assess against the taxpayer
or employer the tax upon the amount of taxable income, or the tax required to
be withheld from wages and paid over, as shown by such return, to which shall
be added the penalties and interest provided by section 231-39. The assessment
shall be presumed to be correct until and unless, upon an appeal duly taken as
provided in this chapter, the contrary shall be clearly proved by the taxpayer
or employer and the burden of proof upon appeal shall be upon the taxpayer or
employer to disprove the correctness of the assessment. Notice of the
assessment shall be given, and an appeal therefrom may be taken, in the manner
and within the time provided in section 235-108(b) and section 235-114.