HRS §251-10
How to appeal a surcharge tax assessment
Read the official text at capitol.hawaii.gov ↗If you disagree with a surcharge tax assessment for a month or year, you can appeal it. The appeal must follow the same rules, deadlines, and procedures used for income tax appeals under section 235-114.
The statute, as written — Appeals
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
Any person aggrieved by any assessment of the surcharge 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.