HRS §237-42
Appeals
If you disagree with a tax assessment under this chapter, you can appeal it. The appeal must follow the same rules, deadlines, and procedures used for income tax appeals. This section only points to those other rules; it does not create new ones.
everyone
The statute, as written — Appeals
Any person aggrieved by any assessment of the 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.
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