Hawaii Revised Statutes
Haw. Rev. Stat. § 251-10 (2025)
Appeals
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§251-10 Appeals. Any person aggrieved by any assessment of the surcharge 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 1991, c 263, pt of §1; am L 2000, c 199, §10; am L 2004, c 123, §10]
Notes of Decisions
Cited in 1
case, 2004–2004 · leading case: Kinkaid v. Bd. of Review of the City & Cnty. of Honolulu, 104 P.3d 905 (Haw. 2004).
Kinkaid v. Bd. of Review of the City & Cnty. of Honolulu, 104 P.3d 905 (Haw. 2004). “§ 251-10 (vehicle surcharge tax assessments); id.”
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