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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.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.