ยง232-2 - Assessment in accordance with return no cause of grievance.
ยง232-2ย Assessment in accordance with returnno cause of grievance.ย No taxpayer shall be deemed aggrieved by anassessment to the extent that it is in accordance with the taxpayer's return.[L 1939, c 208, pt of ยง5; RL 1945, pt of ยง5211; RL 1955, ยง116-2; HRS ยง232-2;gen ch 1985]
Cross References
ย Not applicable to monthly returns, see ยง237-30.
Case Notes
ย Inapplicable where director of taxation changes assessmentclassification to one taxed at higher rate.ย 63 H. 579, 633 P.2d 535.