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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 251-10

Appeals

Official textcapitol.hawaii.gov


§251-10 Appeals. Any person aggrieved by any assessment of the surcharge tax for any month or any year may appeal from the assessment in the manner and within the time and in all other respects as provided in the case of income tax appeals by section 235-114.

Last amended: [L 1991, c 263, pt of §1; am L 2000, c 199, §10; am L 2004, c 123, §10] Previous Vol04_Ch0201-0257 Next

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In this chapter (17 sections)
  1. 251-1 · Definitions
  2. 251-2 · Rental motor vehicle and tour vehicle surcharge tax
  3. 251-2.5 · Car-sharing vehicle surcharge tax
  4. 251-3 · Certificate of registration
  5. 251-4 · Return and payments; penalties
  6. 251-5 · Remittances
  7. 251-6 · Annual return
  8. 251-7 · Filing of returns
  9. 251-8 · Assessment of surcharge tax upon failure to make return;…
  10. 251-9 · Overpayment; refunds
  11. 251-10 · Appeals
  12. 251-11 · Records to be kept; examination
  13. 251-12 · Disclosure of returns unlawful; destruction of returns
  14. 251-13 · 251-13
  15. 251-14 · Application of surcharge tax
  16. 251-15 · Administration and enforcement; rules
  17. 251-16 · 251-16
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