HRS §251-10
How to appeal a surcharge tax assessment
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
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.
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