Hawaii Revised Statutes

Haw. Rev. Stat. § 238-8 (2026)

Appeal, correction of assessment

✓ current as of July 2026

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§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]

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 (1988).

Notes of Decisions

Cited in 3 cases, 1977–1997 · 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 Aloha Motors, Inc., 750 P.2d 81 (Haw. 1988). · cites it 2× “On May 13, 1987, the tax appeal court granted the motion to dismiss with prejudice ruling that 1) no jurisdiction existed because Aloha Motors had failed to either appeal a controverted tax assessment (HRS § 238-8) or pay taxes under protest (HRS § 40-35); and 2) even if…”

In re the Tax Appeal of Otis Elevator Co., 566 P.2d 1091 (Haw. 1977). · cites it 2× “…No figures are shown under the column “as returned” in the notices of assessment dated October 9, 1971. HRS § 40-35; HRS § 238-8; HRS § 235-114 (Supp. 1975). HRS § 238-2(3) states: §238-2 Imposition of tax; exemptions. There is hereby levied an excise tax on the use in this…”

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