§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. [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]
Structure Hawaii Revised Statutes
237-2 "Business", "engaging" in business, defined.
237-2.5 Engaging in business in the State.
237-3 "Gross income", "gross proceeds of sale", defined.
237-4 "Wholesaler", "jobber", defined.
237-4.5 Marketplace facilitators.
237-6 "Contractor", "contracting", "federal cost-plus contractor", defined.
237-7 "Service business or calling", defined.
237-8 Administration and enforcement by department.
237-9.3 General excise tax benefits; denial of tax benefits for failure to properly claim.
237-9.5 No separate licensing, filing, or liability for certain revocable trusts.
237-10.5 Reporting requirement for contractors on federal construction projects.
237-12 Tax cumulative; extent of license.
237-13.5 Assessment on generated electricity.
237-13.8 Sales of telecommunications services through prepaid telephone calling service.
237-14 Segregation of gross income, etc., on records and in returns.
237-16.5 Tax on written real property leases; deduction allowed.
237-16.8 Exemption of certain convention, conference, and trade show fees.
237-17 Persons with impaired sight, hearing, or who are totally disabled.
237-18 Further provisions as to application of tax.
237-20 Principles applicable in certain situations.
237-22 Conformity to Constitution, etc.
237-23 Exemptions, persons exempt, applications for exemption.
237-24.3 Additional amounts not taxable.
237-24.5 Additional exemptions.
237-24.7 Additional amounts not taxable.
237-24.75 Additional exemptions.
237-24.8 Amounts not taxable for financial institutions.
237-24.9 Aircraft service and maintenance facility.
237-25 Exemptions of sales and gross proceeds of sales to federal government, and credit unions.
237-26 Exemption of certain scientific contracts with the United States.
237-27 Exemption of certain petroleum refiners.
237-27.5 Air pollution control facility.
237-27.6 Solid waste processing, disposal, and electric generating facility; certain amounts exempt.
237-28.1 Exemption of certain shipbuilding and ship repair business.
237-29 Exemptions for certified or approved housing projects.
237-29.5 Exemption for sales of tangible personal property shipped out of the State.
237-29.53 Exemption for contracting or services exported out of State.
237-29.57 Exemption for intangible property used outside the State.
237-29.7 Exemption of insurance companies.
237-29.8 Call centers; exemption; engaging in business; definitions.
237-30 Monthly, quarterly, or semiannual return, computation of tax, payment.
237-33 Annual return, payment of tax.
237-34 Filing of returns; disclosure of returns unlawful, penalty; destruction of returns.
237-35 Consolidated reports; interrelated business.
237-36 Erroneous returns, disallowance of exemption, payment.
237-38 Failure to make return.
237-39 Audits; procedure, penalties.
237-41 Records to be kept; examination.
237-41.5 Certain amounts held in trust; liability of key individuals.
237-43 Bulk sales; transfers; penalties.
237-44 Entertainment business.
237-46 Collection by suit; injunction.
237-47 District judges; concurrent civil jurisdiction in tax collections.