Hawaii Revised Statutes

Haw. Rev. Stat. § 237-42 (2026)

Appeals

✓ current as of July 2026

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APPEALS

§237-42 Appeals. Any person aggrieved by any assessment of the tax for any month or any year may appeal from the assessment in the manner and within the time and in all other respects as provided 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]

Case Notes

Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii's general excise tax barred, where state remedies available to taxpayer were "plain, adequate, and complete". 940 F. Supp. 260 (1995).

Prepayment requirement is constitutional. 57 H. 1, 548 P.2d 246 (1976).

Notes of Decisions

Cited in 10 cases (4 in the last 5 years), 1976–2025 · leading case: In Re of the Tax Appeal of Maile Sky Court Co. v. City & Cnty. of Honolulu, 936 P.2d 672 (Haw. 1997).

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In Re of the Tax Appeal of Maile Sky Court Co. v. City & Cnty. of Honolulu, 936 P.2d 672 (Haw. 1997). · cites it 2× “, HRS § 235-114 (1993) (appeal of income tax); HRS § 237-42 (1993) (appeal of general excise tax); HRS § 238-8 (1993) (appeal of use tax); HRS § 245-10 (1993) (appeal of tobacco tax).”

In Re the Tax Appeal of Simpson Manor, Inc., 548 P.2d 246 (Haw. 1976). · cites it 4× “Taxpayer refused to pay the assessment prior to commencement of the action, despite the fact that HRS § 237-42 expressly requires such prepayment: “Any person aggrieved by any assessment of the [excise] tax .”

Kinkaid v. Bd. of Review of the City & Cnty. of Honolulu, 104 P.3d 905 (Haw. 2004). “§ 237-42 (general excise tax assessments); id.”

In re the Tax Appeal of Trade Wind Tours of Hawaii, Inc., 718 P.2d 1122 (Haw. App. 1986). · cites it 2× “An aggrieved taxpayer who appeals to a board of review and loses may then appeal the board’s decision to the tax appeal court. See HRS § 232-17 (1976). HRS § 232-13 (1976) specifies that“[t]he hearing before the tax appeal court shall be a hearing de novo[,]” wherein “[e]ach…”

In Re the Tax Appeal of Aloha Motors, Inc., 750 P.2d 81 (Haw. 1988). “The limitation shall not apply to a credit or refund pursuant to an appeal, provided for by section 237-42. § 238-8 Appeal, correction of assessment.”

Moore v. Kamikawa, 940 F. Supp. 260 (D. Haw. 1995). · cites it 2× “Haw.Rev.Stat. §§ 237-42, 235-114 (Supp.1992).”

In re: Tax Appeal of PM & AM Rsch., Inc. v. State (Haw. App. 2025). · cites it 2× “]" (e) HRS § 235-114(a), which applies to appeals of general excise tax assessments, HRS § 237-42 (2017), states: Any person aggrieved by any assessment of the tax or liability imposed by this chapter may appeal from the assessment in the manner and within the time hereinafter…”

In re: Tax Appeal of Whale Watchers, LLC v. State (Haw. App. 2025). · cites it 2× “]" (e) HRS § 235-114(a), which applies to appeals of general excise tax assessments, HRS § 237-42 (2017), states: Any person aggrieved by any assessment of the tax or liability imposed by this chapter may appeal from the assessment in the manner and within the time hereinafter…”

In re: Tax Appeal of Big Island Sci. Ctr., LLC v. State (Haw. App. 2025). · cites it 2× “]" (e) HRS § 235-114(a), which applies to appeals of general excise tax assessments, HRS § 237-42 (2017), states: Any person aggrieved by any assessment of the tax or liability imposed by this chapter may appeal from the assessment in the manner and within the time hereinafter…”

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