Hawaii Revised Statutes
237D. Transient Accommodations Tax
237D-11 Appeals.

§237D-11 Appeals. Any person aggrieved by any assessment of the 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. [L 1986, c 340, pt of §1; am L 2000, c 199, §4; am L 2004, c 123, §4]

Structure Hawaii Revised Statutes

Hawaii Revised Statutes

Title 14. Taxation

237D. Transient Accommodations Tax

237D-1 Definitions.

237D-2 Imposition and rates

237D-2.5 County transient accommodations tax; administration.

237D-3 Exemptions.

237D-3.5 REPEALED. L 1996, c 13, §18.

237D-4 Certificate of registration.

237D-4.5 Certificate of registration for transient accommodations broker, travel agency, and tour packager.

237D-5 REPEALED.

237D-5.5 REPEALED.

237D-6 Return and payments; penalties.

237D-6.5 Remittances.

237D-7 Annual return.

237D-7.5 Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department.

237D-8 REPEALED.

237D-8.5 "HAWAII TRANSIENT ACCOMMODATIONS TAXES MUST BE PAID ON THE GROSS RENTS COLLECTED BY ANY PERSON RENTING TRANSIENT ACCOMMODATIONS IN THE STATE OF HAWAII. A COPY OF THE FIRST PAGE OF THIS AGREEMENT, OR OF FEDERAL INTERNAL REVENUE FORM 1099 STAT...

237D-8.6 Reconciliation; form requirement.

237D-9 Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement.

237D-10 Overpayment; refunds.

237D-11 Appeals.

237D-12 Records to be kept; examination.

237D-13 Disclosure of returns unlawful; destruction of returns.

237D-14 Collection by suit; injunction.

237D-15 Application of tax.

237D-16 Administration and enforcement; rules.

237D-17 REPEALED.