APPEAL

 

§235-114  Appeals.  [L 2004, c 202, §25amendment repealed June 30, 2010.  L 2006, c 94, §1.]  (a)  Any personaggrieved by any assessment of the tax or liability imposed by this chapter mayappeal from the assessment in the manner and within the time hereinafter setforth.  Appeal may be made either to the district board of review or to the taxappeal court.  The first appeal to either the district board of review or tothe tax appeal court may be made without payment of the tax so assessed.  Eitherthe taxpayer or the assessor may appeal to the tax appeal court from a decisionby the board or to the intermediate appellate court from a decision by the taxappeal court; provided that if the decision by the board or the tax appealcourt is appealed by the taxpayer, or the decision by the board in favor of thedepartment is not appealed, the taxpayer shall pay the tax so assessed plusinterest as provided in section 231-39(b)(4).

(b)  If the appeal is first made to the board,the appeal shall either be heard by the board or be transferred to the taxappeal court for hearing at the election of the taxpayer or employer.  If heardby the board, an appeal shall lie from the decision thereof to the tax appealcourt and to the intermediate appellate court, subject to chapter 602, in themanner and with the costs provided by chapter 232.  The supreme court shallprescribe forms to be used in the appeals.  The forms shall show:

(1)  The amount of taxes or liability upon the basisof the taxpayer's computation of the taxpayer's taxable income or theemployer's computation of the employer's liability;

(2)  The amount upon the basis of the assessor'scomputation;

(3)  The amount upon the basis of the decisions of theboard of review and tax appeal court, if any; and

(4)  The amount in dispute.

If or when the appeal is filed with or transferredto the tax appeal court, the court shall proceed to hear and determine theappeal, subject to appeal to the intermediate appellate court as is provided inchapter 232.

(c)  Any taxpayer or employer appealing fromany assessment of income taxes or liability shall lodge with the assessor orassistant assessor a notice of the appeal in writing, stating the ground of thetaxpayer's or employer's objection to the additional assessment or any partthereof.  The taxpayer or employer also shall file the notice of appeal withthe board or the tax appeal court at any time within thirty days subsequent tothe date when the notice of assessment was mailed, properly addressed to thetaxpayer or employer at the taxpayer's or employer's last known residence orplace of business.  Except as otherwise provided, the manner of taking theappeal, the costs applicable thereto, and the hearing and disposition thereof,including the distribution of costs and of taxes paid by the taxpayer pendingthe appeal, shall be as provided in chapter 232.

The tax appeal court may allow an individualtaxpayer to file a subsequent appeal without payment of the net income tax incases where the total tax liability does not exceed $50,000 in the aggregatefor all tax years, upon proof that the taxpayer would be irreparably injured bypayment of the tax. [L Sp 1957, c 1, pt of §2; Supp, §121-46; am L 1967, c 37,§1; HRS §235-114; am L 1973, c 51, §3; gen ch 1985; am L 1992, c 147, §3; am L2000, c 199, §2; am L 2004, c 123, §1 and c 202, §25; am L 2006, c 91, §2]

 

Note

 

  L 2004, c 202, §82 provides:

  "SECTION 82.  Appeals pending in the supreme court as ofthe effective date of this Act [July 1, 2006] may be transferred to theintermediate appellate court or retained at the supreme court as the chiefjustice, in the chief justice's sole discretion, directs."

 

Rules of Court

 

  See Tax Appeal Court Rules.

 

Case Notes

 

  Provides avenue for a full and fair consideration oftaxpayer's challenge to gross receipts tax.  742 F.2d 546.

  Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii's general excise tax barred, where state remedies available to taxpayer were"plain, adequate, and complete".  940 F. Supp. 260.

  Mandamus to compel issuance of certificate of appeal.  18 H.362.

  Where taxpayer failed to pay the assessed tax as required bythis section, the tax appeal court lacked jurisdiction for taxpayer's appealand properly dismissed appeal.  108 H. 69 (App.), 116 P.3d 711.