§238-8  Appeal, correction of assessment. 
If any person having made the return and paid the tax as provided by this
chapter feels aggrieved by the assessment so made upon the person by the
director of taxation, the person may appeal the assessment in the manner and
within the time and in all other respects as provided in section 235-114, for
which purpose the word "income" shall be deemed to refer to purchase
price or value, as the case may be.  The hearing and disposition of the appeal,
including the distribution of costs shall be as provided in chapter 232. [L
1965, c 155, pt of §2; Supp, §119-8; HRS §238-8; gen ch 1985; am L 2000, c 199,
§5; am L 2004, c 123, §5]



 



Note



 



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



 



Case Notes



 



  Tax appeal court has jurisdiction to entertain action
contesting tax director's decision even though taxpayer failed to follow
required procedures.  69 H. 515, 750 P.2d 81.