§243-14.5 Appeals. Any person aggrieved by any assessment of the tax imposed by this chapter 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. The hearing and disposition of the appeal, including the distribution of costs shall be as provided in chapter 232. [L 1992, c 147, §1; am L 2000, c 199, §6; am L 2004, c 123, §6]
Structure Hawaii Revised Statutes
243-2 Distributors to register and be licensed.
243-3 Retail dealers, permits; certificates.
243-3.5 Environmental response, energy, and food security tax; uses.
243-6 Fuel taxes, dispositions.
243-7 Tax not applicable, when.
243-9 Distributors, etc., to keep records.
243-10 Statements and payments.
243-11 Failure to make and file statements and making false statement unlawful.
243-12 Procedure upon failure to file statement; penalties.
243-13 Director empowered to make examinations, penalty, etc.
243-14 Assessments; limitation period; exceptions; extension by agreement.