§383-74  Appeal; correction of assessment or
contributions.  Any person aggrieved by any assessment of a contribution or
a penalty or contributions assessed pursuant to this chapter, having paid the
contribution or penalty, may appeal from the assessment by filing a written
notice of appeal with the department within twenty days after the date of
mailing of the notice of assessment to the person's last known address.  The
appeal shall be heard by the referee in accordance with applicable provisions
of sections 383-38 and 383-39.  Any amount determined to have been erroneously
paid as a result of the final determination of the appeal in favor of the
employing unit, or as a result of a final judgment for the employing unit in an
action brought pursuant to section 40-35, shall be refunded, without interest
and without the addition of any other charges, in the same manner as other
refunds under this chapter.  Notwithstanding any other provisions of law to the
contrary, any amount which is paid under protest or which is covered by any
appeal or action referred to in this section shall not be held as a special
deposit, but the amount shall in all respects be subject to sections 383-122
and 383-127 to the same effect as though the amount had not been paid under protest
and was not covered by the appeal or action. [L 1939, c 219, §7(g); am L 1941,
c 304, §1, subs 25; RL 1945, §4260; RL 1955, §93-73; am L Sp 1957, c 1, §29; am
L Sp 1959 2d, c 1, §§14, 27; am L 1963, c 114, §1; HRS §383-74; am L 1969, c
129, §1; gen ch 1985; am L 1987, c 119, §3]