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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 237-38

Failure to make return

Official textcapitol.hawaii.gov


§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.

Last amended: [L 1935, c 141, §8; am L 1941, c 265, §6; RL 1945, §5469; am L 1953, c 125, pt of §10; RL 1955, §117-33; am L Sp 1959 2d, c 1, §16; HRS §237-38] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 237-24.8 · Amounts not taxable for financial institutions
  2. 237-24.9 · Aircraft service and maintenance facility
  3. 237-25 · Exemptions of sales and gross proceeds of sales to federal…
  4. 237-26 · Exemption of certain scientific contracts with the United…
  5. 237-27 · Exemption of certain petroleum refiners
  6. 237-27.1 · REPEALED
  7. 237-27.5 · Air pollution control facility
  8. 237-27.6 · Solid waste processing, disposal, and electric generating…
  9. 237-28 · REPEALED
  10. 237-28.1 · Exemption of certain shipbuilding and ship repair business
  11. 237-28.2 · REPEALED
  12. 237-29 · Exemptions for certified or approved housing projects
  13. 237-29.5 · Exemption for sales of tangible personal property shipped…
  14. 237-29.6 · REPEALED
  15. 237-29.7 · Exemption of insurance companies
  16. 237-29.8 · Call centers; exemption; engaging in business; definitions
  17. 237-30 · Monthly, quarterly, or semiannual return, computation of tax,…
  18. 237-30.5 · Collection of rental by third party; filing with department;…
  19. 237-30.7 · Withholding of tax by persons claiming the motion picture,…
  20. 237-31 · Remittances
  21. 237-32 · Penalties
  22. 237-33 · Annual return, payment of tax
  23. 237-33.5 · 237-33.5
  24. 237-34 · Filing of returns; disclosure of returns unlawful, penalty;…
  25. 237-35 · Consolidated reports; interrelated business
  26. 237-36 · Erroneous returns, disallowance of exemption, payment
  27. 237-37 · Refunds and credits
  28. 237-38 · Failure to make return
  29. 237-39 · Audits; procedure, penalties
  30. 237-40 · Limitation period
  31. 237-41 · Records to be kept; examination
  32. 237-41.5 · Certain amounts held in trust; liability of key individuals
  33. 237-42 · Appeals
  34. 237-43 · Bulk sales;
  35. 237-44 · Entertainment business
  36. 237-45 · REPEALED
  37. 237-46 · Collection by suit; injunction
  38. 237-47 · District judges; concurrent civil jurisdiction in tax…
  39. 237-48 · REPEALED
  40. 237-49 · Unfair competition; penalty
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