Hawaii Revised Statutes

Haw. Rev. Stat. § 237-38 (2026)

Failure to make return

✓ current as of July 2026

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§237-38 Failure to make return. If any person fails, neglects, or refuses to make a return, the department of taxation may proceed as it deems best to obtain information on which to base the assessment of the tax. After procuring the information the department shall proceed to assess the tax as provided in section 237-36. The assessment shall be presumed to be correct until and unless, upon an appeal duly taken as provided in this chapter, the contrary shall be clearly proved by the person assessed, and the burden of proof upon such appeal shall be upon the person assessed to disprove the correctness of the assessment. [L 1935, c 141, §8; am L 1941, c 265, §6; RL 1945, §5469; am L 1953, c 125, pt of §10; RL 1955, §117-33; am L Sp 1959 2d, c 1, §16; HRS §237-38]

Notes of Decisions

Cited in 1 case, 2019–2019 · leading case: In re Tax Appeal of Priceline.com, Inc. v. Dir. of Taxation., 436 P.3d 1155 (Haw. 2019).

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In re Tax Appeal of Priceline.com, Inc. v. Dir. of Taxation., 436 P.3d 1155 (Haw. 2019). · cites it 4× “The Director then points to HRS § 237-38 (2017), which further addresses the failure to file a return: "If any person fails, neglects, or refuses to make a return, the department of taxation may proceed as it deems best to obtain information on which to base the assessment of…”

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