HRS §237D-11
How to appeal a tax assessment
If you disagree with a tax assessment for a month or year, you can appeal it. The appeal must follow the same rules and deadlines as income tax appeals. This section only tells you that the appeal process exists.
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.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.