HRS §231-17
When tax notices are considered given
Read the official text at capitol.hawaii.gov ↗This section says that when the tax department sends you a notice by mail, it counts as given on the day it is mailed, not the day you receive it. It applies unless another law says otherwise. The notice must be sent to your last known address or workplace.
everyone
The statute, as written — Notices, how given
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
Unless otherwise provided, every notice, the giving of which by the department of taxation is required or authorized, shall be deemed to have been given on the date when the notice was mailed, properly addressed to the addressee at the addressee's last known address or place of business.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.