§238-8  Appeal, correction of assessment. If any person having made the return and paid the tax as provided by thischapter feels aggrieved by the assessment so made upon the person by thedirector of taxation, the person may appeal the assessment in the manner andwithin the time and in all other respects as provided in section 235-114, forwhich purpose the word "income" shall be deemed to refer to purchaseprice 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. [L1965, 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 afterJuly 1, 2004.  L 2004, c 123, §14.

 

Case Notes

 

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