APPEAL



 



§235-114  Appeals.  [L 2004, c 202, §25
amendment repealed June 30, 2010.  L 2006, c 94, §1.]  (a)  Any person
aggrieved by any assessment of the tax or liability imposed by this chapter may
appeal from the assessment in the manner and within the time hereinafter set
forth.  Appeal may be made either to the district board of review or to the tax
appeal court.  The first appeal to either the district board of review or to
the tax appeal court may be made without payment of the tax so assessed.  Either
the taxpayer or the assessor may appeal to the tax appeal court from a decision
by the board or to the intermediate appellate court from a decision by the tax
appeal court; provided that if the decision by the board or the tax appeal
court is appealed by the taxpayer, or the decision by the board in favor of the
department is not appealed, the taxpayer shall pay the tax so assessed plus
interest 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 tax
appeal court for hearing at the election of the taxpayer or employer.  If heard
by the board, an appeal shall lie from the decision thereof to the tax appeal
court and to the intermediate appellate court, subject to chapter 602, in the
manner and with the costs provided by chapter 232.  The supreme court shall
prescribe forms to be used in the appeals.  The forms shall show:



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



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



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



(4)  The amount in dispute.



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



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



The tax appeal court may allow an individual
taxpayer to file a subsequent appeal without payment of the net income tax in
cases where the total tax liability does not exceed $50,000 in the aggregate
for all tax years, upon proof that the taxpayer would be irreparably injured by
payment 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 L
2000, 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 of
the effective date of this Act [July 1, 2006] may be transferred to the
intermediate appellate court or retained at the supreme court as the chief
justice, 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 of
taxpayer'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 by
this section, the tax appeal court lacked jurisdiction for taxpayer's appeal
and properly dismissed appeal.  108 H. 69 (App.), 116 P.3d 711.