APPEALS

 

§237-42  Appeals.  Any person aggrievedby any assessment of the tax for any month or any year may appeal from theassessment in the manner and within the time and in all other respects asprovided 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 afterJuly 1, 2004.  L 2004, c 123, §14.

 

Case Notes

 

  Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii'sgeneral 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.2d246.