§231-20  Evidence, tax records as.  In
respect of every tax the administration of which is within the scope of the
department of taxation's duties and except as otherwise specifically provided
in the law imposing the tax, the notices of assessments, records of
assessments, and lists or other records of payments and amounts unpaid,
prepared by or under the authority of the department, or copies thereof, shall
be prima facie proof of the assessment of the property or person assessed, the
amount due and unpaid, and the delinquency in payment, and that all
requirements of law in relation thereto have been complied with. [L 1932 2d, c
40, §4; RL 1935, §1911; RL 1945, §5127; am L 1953, c 125, §3; RL 1955, §115-25;
am L Sp 1959 2d, c 1, §16; HRS §231-20]