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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 238-8

Appeal, correction of assessment

Official textcapitol.hawaii.gov


§238-8 Appeal, correction of assessment.
If any person having made the return and paid the tax as provided by this chapter feels aggrieved by the assessment so made upon the person by the director of taxation, the person may appeal the assessment in the manner and within the time and in all other respects as provided in section 235-114, for which purpose the word "income" shall be deemed to refer to purchase price or value, as the case may be. The hearing and disposition of the appeal, including the distribution of costs shall be as provided in chapter 232.

Last amended: [L 1965, c 155, pt of §2; Supp, §119-8; HRS §238-8; gen ch 1985; am L 2000, c 199, §5; am L 2004, c 123, §5] Case Notes Tax appeal court has jurisdiction to entertain action contesting tax director's decision even though taxpayer failed to follow required procedures. 69 H. 515, 750 P.2d 81 (1988). Previous Vol04_Ch0201-0257 Next

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In this chapter (21 sections)
  1. 238-1 · Definitions, generally
  2. 238-2 · Imposition of tax on tangible personal property; exemptions
  3. 238-2.2 · Imposition of tax on intangible property
  4. 238-2.3 · Imposition of tax on imported services or contracting;…
  5. 238-2.5 · REPEALED
  6. 238-2.6 · Bill
  7. 238-3 · Application of tax, etc
  8. 238-4 · Certain property used by producers
  9. 238-5 · Returns
  10. 238-6 · Collection of tax by seller; penalty
  11. 238-7 · Audits; additional assessments; refunds
  12. 238-8 · Appeal, correction of assessment
  13. 238-9 · Records
  14. 238-9.5 · Motor vehicle importation; report by dealers; proof of payment
  15. 238-10 · Penalties
  16. 238-11 · Collection of taxes by assumpsit or distraint; concurrent…
  17. 238-12 · REPEALED
  18. 238-13 · Other provisions of general excise tax law applicable
  19. 238-14 · Taxes state realizations
  20. 238-15 · Short title
  21. 238-16 · Rules and regulations
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