APPEALS



 



§237-42  Appeals.  Any person aggrieved
by any assessment of the tax for any month or any year 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. [L 1935, c 141,
§1; am L 1937, c 202, §1; RL 1945, §5473; am L 1953, c 125, pt of §10; RL 1955,
§117-37; am L Sp 1957, c 1, §29; HRS §237-42; am L 2000, c 199, §3; am L 2004,
c 123, §3]



 



Note



 



  The 2004 amendment applies to tax appeals filed on or after
July 1, 2004.  L 2004, c 123, §14.



 



Case Notes



 



  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.



  Prepayment requirement is constitutional.  57 H. 1, 548 P.2d
246.