HRS §245-10
How to appeal a tax assessment
If you disagree with a tax assessment under this chapter, you can appeal it the same way and within the same time limits as income tax appeals. The hearing and how costs are handled follow the rules in chapter 232.
The statute, as written — Appeals
Any person aggrieved by any assessment of the taxes imposed by this chapter 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. The hearing and disposition of the appeal, including the distribution of costs shall be as provided in chapter 232.
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