HRS § 237-38 — Failure to make return


§237-38 Failure to make return. If any
person fails, neglects, or refuses to make a return, the department of taxation
may proceed as it deems best to obtain information on which to base the
assessment of the tax. After procuring the information the department shall
proceed to assess the tax as provided in section 237-36. 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 person
assessed, and the burden of proof upon such appeal shall be upon the person
assessed to disprove the correctness of the assessment.