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Hawaii Revised Statutes

Haw. Rev. Stat. § 245-10 (2026)

  Appeals

✓ current as of July 2026
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     §245-10  Appeals.  Any person aggrieved by any assessment of the taxes imposed by this chapter 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.  The hearing and disposition of the appeal, including the distribution of costs shall be as provided in chapter 232. [L 1939, c 220, §12; RL 1945, §5760; am L 1945, c 92, §7; RL 1955, §125-10; am L Sp 1957, c 1, §29; HRS §245-10; am L 1993, c 220, §15; am L 2000, c 199, §8; am L 2004, c 123, §8]

 

 

Notes of Decisions
Cited in 3 cases, 1997–2004 · 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).”
Kinkaid v. Bd. of Review of the City & Cnty. of Honolulu, 104 P.3d 905 (Haw. 2004). “§ 245-10 (cigarette and tobacco tax assessments); id.”
Comm'r, 2009 T.C. Memo. 130 (1970). “Every person in possession of such books, papers, and records, and the person's agents and employees, are hereby directed and required to give to the department the means, facilities, *468 and opportunities for such examinations. section 245-10 Appeals.”
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