Haw. Rev. Stat. § 251-10

Current through Chapter 253 of the 2024 Legislative Session

Section 251-10 - 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.

HRS § 251-10

L 1991, c 263, pt of §1; am L 2000, c 199, §10; am L 2004, c 123, §10 .

The 2004 amendment applies to tax appeals filed on or after July 1, 2004. L 2004, c 123, §14.