§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. [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).
Structure Hawaii Revised Statutes
238-2 Imposition of tax on tangible personal property; exemptions.
238-2.2 Imposition of tax on intangible property.
238-2.3 Imposition of tax on imported services or contracting; exemptions.
238-3 Application of tax, etc.
238-4 Certain property used by producers.
238-6 Collection of tax by seller; penalty.
238-7 Audits; additional assessments; refunds.
238-8 Appeal, correction of assessment.
238-9.5 Motor vehicle importation; report by dealers; proof of payment.
238-11 Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges.
238-13 Other provisions of general excise tax law applicable.