HRS §235-115
Tax assessment notices as proof
This section says that tax assessment notices and records made by the Department of Taxation have the same legal effect as described in two other sections of the law. It does not create new rules on its own. It just points to those other sections for how these documents are treated as evidence.
everyone
The statute, as written — Assessments, etc., prima facie proof
The effect of the notices of assessments and records prepared by or under the authority of the department of taxation shall be as set forth in sections 231-20 and 235-107. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-47; HRS §235-115]
Sections this one refers to
§231-20 Tax records as evidence in court
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.