reglab/statecodes huggingface dataset:
2023 Hawaii Revised Statutes › Title 14. Taxation › 231. Administration of Taxes › 231-82 Special enforcement section; functions, powers, and duties.

§231-82
Special enforcement section; functions, powers, and duties.
The special enforcement section shall have the following functions, powers, and duties:
(1) Investigate reported or suspected violations of tax laws for civil enforcement purposes, including through covert means;
(2) Enforce the tax laws by issuing, enforcing, or executing citations, fines, infractions, assessments, liens, levies, writs, warrants, injunctions, or other process;
(3) Serve as fraud referral specialists to assist in the development and review of fraud cases for appropriate disposition of potentially fraudulent activities, including referral to criminal investigators and assessment of civil fraud penalties; provided that personnel assigned to the special enforcement section may not participate in any criminal investigation;
(4) Organize and hold public informational meetings on issues of tax laws, including compliance deficiencies in segments of the economy, and undertake any other activities to encourage taxpayers, practitioners, or others to maintain responsibility and compliance with their tax obligations;
(5) Coordinate with other sections or divisions within the department of taxation, other departments or branches of the state government, any branches of the county government, or the federal government on matters relating to civil enforcement of the tax laws, including joint investigations, information-sharing arrangements, or concurrent collection efforts; provided that personnel assigned to the special enforcement section shall not participate in any criminal investigation;
(6) Compile information received by third parties, including taxpayers, competitors, government agencies, confidential sources, or public sources and delegate this information within the department for proper handling. Proper handling may include referral internally to other civil or criminal enforcement sections;
(7) Conduct investigations, research, and studies of matters relevant to the complex or sensitive civil enforcement of the tax laws;
(8) Refer and recommend cases regarding, or examination of, any segment of the economy to appropriate auditors within the department for auditing; and
(9) Perform any other acts as may be incidental to the exercise of the functions, powers, and duties set forth in this section or as otherwise directed by the director of taxation. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1; am L 2022, c 79, §2]
2023 Hawaii Revised Statutes › Title 14. Taxation › 231. Administration of Taxes › 231-83 Investigators and personnel, appointment and power.

§231-83
Investigators and personnel, appointment and power.
(a) The director of taxation may appoint, commission, or detail to the special enforcement section one or more persons as investigators, investigator assistants, and other support staff as the exigencies of the public service may require. Investigators may be legal or accounting professionals; provided that their primary duty is to conduct investigations pursuant to the authorities of the special enforcement section and they shall not conduct or participate in criminal investigations of the tax laws or render legal advice. Investigators may serve process and apply for and execute search warrants or writs of entry pursuant to section 231-84 but shall not otherwise have the powers of a police officer or deputy sheriff.
(b) Notwithstanding any other law to the contrary relating to employment, bargaining, labor, or compensation rights or duties, any person appointed, commissioned, or detailed to the special enforcement section:
(1) May be an employee of the department in any capacity, including exempt from or subject to chapters 76 and 89 as an employee of the department;
(2) Shall be exempt from chapters 76 and 89 for purposes of their appointment, commission, or detail capacity as investigator, whether full-time, part-time, or temporary;
(3) May be appointed, commissioned, or detailed in any capacity, and whose appointment, commission, or detail may be dismissed at the pleasure of the director of taxation;
(4) If appointed, commissioned, or detailed on a temporary basis, shall have the right to return to the person's same position or to a related position in the same class or division within the department when the person's appointment expires. The return rights provided under this section shall apply to persons exempt from or subject to chapters 76 and 89; and
(5) May be paid overtime as prescribed by an applicable collective bargaining agreement or existing policy for excluded employees. The compensation rights under this section shall apply to persons exempt from or subject to chapters 76 and 89. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 231. Administration of Taxes › 231-85 Identification of cash economy cases; retention of funds.

§231-85
Identification of cash economy cases; retention of funds.
Notwithstanding any law to the contrary, each fiscal year, the special enforcement section may identify any taxpayer, assessment, investigation, or collection matter as a matter of the special enforcement section. All revenues collected from special enforcement section matters shall be deposited into the tax administration special fund. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 231. Administration of Taxes › 231-86 Violent interference with a tax official.

§231-86
Violent interference with a tax official.
Any person who interferes, hinders, obstructs, prevents, or impedes any investigator or employee of the department with violence or threat of violence, shall be guilty of a class C felony and, upon conviction, shall be subject to one or any combination of the following:
(1) A fine of not more than $4,000;
(2) Imprisonment for not more than three years; or
(3) Probation;
provided that a corporation shall be fined not less than $10,000.
This section shall be construed in accordance with regulations and judicial interpretations given to similar provisions of the Internal Revenue Code. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 231. Administration of Taxes › 231-91 Citations for violations; deposits.

§231-91
Citations for violations; deposits.
(a) The special enforcement section may issue cease and desist citations to any person if the special enforcement section has cause to believe the person has violated, is violating, or is about to violate any provision of title 14 or administrative rule adopted thereunder. A cease and desist citation may include a monetary fine for any unlawful act.
(b) The department may recommend legislation defining the circumstances and the civil monetary fines citable for unlawful actions under title 14.
(c) Any fine assessed under this section shall be a matter of the special enforcement section under section 231-85 and shall be retained and deposited into the tax administration special fund.
(d) Any fine assessed shall be due and payable thirty days after issuance, subject to appeal rights provided under subsection (e); provided that if payment of the fine is determined to be in jeopardy, such fine shall be payable immediately and shall be immediately collected. A finding of jeopardy shall be made in writing, setting forth the specific reasons for the finding. The finding of jeopardy shall be subject to immediate appeal under subsection (e), and at the taxpayer's request the appeal shall be expedited and heard as soon as reasonably practicable. Any amount of fine collected under jeopardy shall only be returned upon a finding by the director of taxation or the circuit court that there was no violation of title 14 pursuant to appeal rights provided under subsection (e).
(e) Cease and desist citations may be appealed to the director of taxation or the director's designee, and the determination of the director may be appealed to the circuit court, pursuant to chapter 91. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 231. Administration of Taxes › 231-92 Cash-based businesses; injunction.

§231-92
Cash-based businesses; injunction.
The special enforcement section, with the director of taxation's approval, may bring civil actions in the circuit court where the cash-based business is located to enjoin any unlawful act under title 14, including any administrative rule adopted thereunder, by a cash-based business. To the extent provided by statute, the special enforcement section may include in any action an assessment of a monetary fine. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 231. Administration of Taxes › 231-93 Cash-based business; defined.

§231-93
Cash-based business; defined.
For purposes of sections 231-91 to 231-100, "cash-based business" means any person who operates a business, including for-profit or not-for-profit, where transactions in goods or services are exchanged substantially for cash and where the business is found, based upon reasonable cause including observation or evidence, to have met one of the following factors:
(1) Is found to have substantially underreported or misrepresented the proper amount of tax liability on any return or other submission to the department. For purposes of this paragraph, an amount has been substantially underreported if the amount properly includible on the return or submission is in excess of twenty-five per cent of the amount stated on the return or submission;
(2) Is required to be licensed, registered, or permitted under title 14 and is in fact not so licensed, registered, or permitted;
(3) Has a past pattern of noncompliance of obligations under title 14;
(4) Does not have a fixed and permanent principal place of business;
(5) Has not obtained any required tax clearance;
(6) Has failed to maintain adequate books and records, or those records required to be maintained by law or administrative rule;
(7) Does not accept checks or electronic payment devices for business transactions; provided that a business may establish reasonable criteria for accepting personal checks;
(8) Offers price differentials or otherwise deviates from usual business practices when the business transaction substantially involves payment of cash, except where there is a bona fide business reason for a price differential, such as the avoidance of merchant fees imposed by credit card companies; or
(9) Any other factor relevant to describing a cash-based business capable of noncompliance as determined by the director of taxation and issued pursuant to a tax information release;
provided that a business shall not be deemed to have met any of these factors while a genuine dispute as to that factor is pending in a contested case before any administrative agency or in any court. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 231. Administration of Taxes › 231-94 Failure to produce license upon demand.

§231-94
Failure to produce license upon demand.
Every person required to be licensed or permitted under title 14, whether or not so licensed or permitted, shall be required to produce the license or permit upon demand by the special enforcement section. Failure to produce the license or permit upon demand shall be unlawful. Any person who violates this section shall be subject to a fine not to exceed $500; provided that if the person is a cash-based business, the fine shall not exceed $1,000. It shall be an absolute defense to this section if the person produces a license or permit number on file with the department and the department confirms that the person associated with the number is true and accurate. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 231. Administration of Taxes › 231-95 Failure to keep adequate books and records.

§231-95
Failure to keep adequate books and records.
It shall be unlawful for any person required under title 14 to keep books or records to fail to produce the books or records upon demand by the special enforcement section, or as soon thereafter as is reasonable under the circumstances. Any person who violates this section shall be subject to a fine not to exceed $1,000; provided that if the person is a cash-based business, the fine shall not exceed $2,000. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 231. Administration of Taxes › 231-96 Failure to record transaction.

§231-96
Failure to record transaction.
(a) It shall be unlawful for any person doing business under chapter 237, other than casual sales, to conduct any transaction in cash and fail to:
(1) Offer a receipt or other record of the transaction; and
(2) Maintain a contemporaneously generated record of all business transactions conducted each day,
whether handwritten or generated by a manually operated or electronic cash register. Each day a person is in violation of this section shall be treated as a separate violation.
(b) Except as provided in subsection (c), any person who violates this section shall be subject to a fine not to exceed $1,000; provided that if the person is a cash-based business, the fine shall not exceed $2,000.
(c) If the person, including a cash-based business, is otherwise in compliance with title 14 at the time of violation of this section, the fine for a violation of this section shall be commensurate with the violation, as determined by the department in accordance with rules adopted pursuant to chapter 91. [L 2009, c 134, pt of §2, §13(3); am L 2011, c 102, §1; am L 2013, c 58, §1 and c 162, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 231. Administration of Taxes › 231-98 Tax avoidance price fixing.

§231-98
Tax avoidance price fixing.
It shall be unlawful for any person to sell, offer to sell, or otherwise convey more than one price for any business to be transacted when the lower price is offered if the transaction is paid for in cash. It shall not be an offense under this section if a business charges a higher price for legitimate business purposes, such as for the purpose of recovering any charges assessed the business, including for facilitating electronic payment. Any person who violates this section shall be subject to a fine not to exceed $2,000; provided that if the person is a cash-based business, the fine shall not exceed $3,000. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 231. Administration of Taxes › 231-99 Possession of currency for tax avoidance purposes.

§231-99
Possession of currency for tax avoidance purposes.
It shall be unlawful for any person engaged in business in this State to possess currency in the form of coin or note, where the possession is for tax avoidance purposes. It shall be the department's burden to establish that currency is possessed for tax avoidance purposes; provided that circumstantial evidence may be used by the department in any proceeding. Any person who violates this section shall be subject to a fine not to exceed $2,000; provided that if the person is a cash-based business, the fine shall not exceed $3,000. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 231. Administration of Taxes › 231-100 Interference with a tax official.

§231-100
Interference with a tax official.
It is unlawful for any person to intentionally interfere with, hinder, obstruct, prevent, or impede any investigator, auditor, collector, or other employee of the department from obtaining license information, books, records, articles, or items of business transacted, or other information or property rightfully entitled the department. Any person who violates this section shall be subject to a fine of not more than $2,000. It shall be an absolute defense to the fine under this section that the person acted with good cause. [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-1 Appeals by persons under contractual obligations.

§232-1 Appeals by persons under contractual obligations.
Whenever any person is under a contractual obligation to pay a tax assessed against another, the person shall have the same rights of appeal to the taxation board of review, the tax appeal court, and the intermediate appellate court, subject to chapter 602, in the person's own name, as if the tax were assessed against the person. The person against whom the tax is assessed shall also have a right to appear and be heard on any such application or appeal. [L 1932 2d, c 40, §55; RL 1935, §1936; RL 1945, §5201; RL 1955, §116-1; HRS §232-1; gen ch 1985; am L 2004, c 202, §18; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2021, c 118, §2]
Case Notes
When lessee may properly appeal. 33 H. 214 (1934).
A party with a secondary contractual obligation to pay the tax assessed against another has a right under this section to challenge that assessment to the tax appeal court. 85 H. 36, 936 P.2d 672 (1997).
A person under a contractual obligation to pay property taxes need not pay the taxes in order to perfect an appeal of the tax assessment. 85 H. 36, 936 P.2d 672 (1997).
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-2 Assessment in accordance with return no cause of grievance.

§232-2 Assessment in accordance with return no cause of grievance.
No taxpayer shall be deemed aggrieved by an assessment to the extent that it is in accordance with the taxpayer's return. [L 1939, c 208, pt of §5; RL 1945, pt of §5211; RL 1955, §116-2; HRS §232-2; gen ch 1985]
Cross References
Not applicable to monthly returns, see §237-30.
Case Notes
Inapplicable where director of taxation changes assessment classification to one taxed at higher rate. 63 H. 579, 633 P.2d 535 (1981).
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-3 Grounds of appeal, real property taxes.

§232-3 Grounds of appeal, real property taxes.
In the case of a real property tax appeal, no taxpayer or county shall be deemed aggrieved by an assessment, nor shall an assessment be lowered or an exemption allowed, unless there is shown:
(1) Assessment of the property exceeds by more than twenty per cent the ratio of assessment to market value used by the director of taxation as the real property tax base;
(2) Lack of uniformity or inequality, brought about by illegality of the methods used or error in the application of the methods to the property involved;
(3) Denial of an exemption to which the taxpayer is entitled and for which the taxpayer has qualified; or
(4) Illegality, on any ground arising under the Constitution or laws of the United States or the laws of the State (in addition to the ground of illegality of the methods used, mentioned in paragraph (2)). [L Sp 1957, c 1, §13(a); am L 1963, c 92, §2; Supp, §116-2.1; HRS §232-3; am L 1973, c 115, §1; gen ch 1985; am L 2017, c 12, §37]
Law Journals and Reviews
Real Property Tax Litigation in Hawaii. III HBJ, no. 13, at 57 (1999).
Case Notes
Method of valuation of cane lands inappropriate and illegal. 47 H. 41, 384 P.2d 287 (1963).
"Assessment" means the percentage of fair market value, and unless this valuation exceeds the full market value there can be no reduction. 53 H. 45, 487 P.2d 1070 (1971).
Merely showing discrepancies in assessment of different parcels of land is not sufficient to prove denial of equal protection. 53 H. 45, 487 P.2d 1070 (1971).
Without appellant providing evidence of fair market value of the fee simple interest in the land, an appeal showing method used in determining assessment was wrong cannot be sustained. 60 H. 487, 591 P.2d 607 (1979).
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-4 Second appeal.

§232-4 Second appeal.
In every case in which a taxpayer appeals a real property tax assessment to a tax appeal court and there is pending an appeal of the assessment, the taxpayer shall not be required to file a notice of the second appeal; provided the first appeal has not been decided prior to April 9 preceding the tax year of the second appeal; and provided further the assessor gives notice that the tax assessment has not been changed from the assessment which is the subject of the appeal. [L 1965, c 201, §1; Supp, §116-2.2; am L 1967, c 255, § §17, 40, 46; HRS §232-4; am L 1969, c 170, §26; am L 1975, c 157, §31; am L 1989, c 14, §5]
Case Notes
Taxpayers were not entitled to automatic appeals under plain language of section. 73 H. 63, 828 P.2d 263 (1992).
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-5 Small claims.

§232-5 Small claims.
(a) The tax appeal court shall establish by rule a small claims procedure that, to the greatest extent practicable, shall be informal; provided that:
(1) No pretrial discovery shall be allowed without the prior written approval of the court; and
(2) Costs and fees awarded to the prevailing party shall be limited to fees paid directly to the court in the course of conducting the tax appeal at issue.
(b) Any protesting taxpayer who would incur a total tax liability, not including penalties and interest, of less than $1,000, by reason of the protested assessment or payment in question, may elect to employ the procedure established by this section upon:
(1) Payment per taxpayer of a nonrefundable filing fee set pursuant to rules adopted by the supreme court, which shall not exceed $25; and
(2) Filing with the tax appeal court a written statement of the facts in the case, together with a waiver of the right to further appeal.
The tax appeal court shall cause a notice of the appeal and a copy of the statement to be served on the director of taxation and in the case of an appeal from a decision involving a county as a party, the real property assessment division of the county involved. [L 1967, c 231, §6; HRS §232-5; am L 1997, c 152, §1; am L 2004, c 202, §19; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2011, c 167, §1]
Cross References
Payments under protest, see §40-35.
Rules of Court
Small claims procedure, see Rules of the Tax Appeal Court, part II.
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-8 Judges; assignment of cases.

§232-8 Judges; assignment of cases.
The administrative judge of the circuit court of the first circuit, subject to the direction of the chief justice as provided by section 601-2(b)(2)(B), shall assign all tax appeal court matters to such judge or judges of the circuit court of the first circuit as shall be deemed appropriate. [L 1932 2d, c 40, §42; am L 1933, c 195, §1; RL 1935, §1945; am L 1935, c 161, §1; am L 1939, c 208, §10; RL 1945, §5204; RL 1955, §116-5; am L 1967, c 231, §2; HRS §232-8; am L 1984, c 51, §1]
Law Journals and Reviews
Taxes in Hawaii Since July 1, 1968: A Report on the Unreported Decisions of Judge Dick Yin Wong. 9 HBJ, no. 4, at 95 (1973).
Case Notes
Member not being disinterested was disqualified. 8 H. 308 (1891).
Cited: 34 H. 515, 533 (1938).
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-9 Clerk; reporter; custody of records.

§232-9 Clerk; reporter; custody of records.
The clerk of the land court shall be ex officio the clerk of the tax appeal court and shall serve as such without additional compensation. The clerk shall record all the proceedings of the court and perform, on its behalf, any routine duties which it may assign to the clerk. Upon the entry of any written order of the court, the clerk shall immediately send a copy thereof to all interested parties and to the department of taxation which shall forthwith correct the assessment list to conform thereto. All records of the court shall be kept in the office of the clerk. Any assistant to the clerk may act in the place of the clerk.
Whenever necessary the court shall engage the services of a reporter who shall receive such compensation as may be fixed by it. The office of the court shall be in the judiciary building, at Honolulu, but it may sit at such other places as it may deem necessary. [L 1932 2d, c 40, §47; am L 1933, c 195, §3; RL 1935, §1946; RL 1945, §5205; RL 1955, §116-6; am L Sp 1959 2d, c 1, §16; HRS §232-9; gen ch 1985]
Rules of Court
Transcripts of proceedings, see RTAC rule 13.
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-10 Sessions held where, when.

§232-10 Sessions held where, when.
The tax appeal court shall commence to hold meetings to hear and determine appeals not later than July 1 of each year and at such place as shall be determined by the court, and the court may adjourn from time to time and may hold hearings at such other time or times and at such place or places as the court may determine. Notice shall be given to all persons in interest of the time and place set for hearings. [L 1932 2d, c 40, §44; RL 1935, §1949; RL 1945, §5206; RL 1955, §116-7; am L 1967, c 231, §3; HRS §232-10]
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-11 Court of record; general duties, powers, seal.

§232-11 Court of record; general duties, powers, seal.
The tax appeal court shall hear and determine appeals as provided in section 232-16 or 232-17. It shall be a court of record; have jurisdiction throughout the State with respect to matters within its jurisdiction; and shall have the power and authority in the manner provided in section 232-13, to decide all questions of fact and all questions of law, including constitutional questions, involved in any such matters, without the intervention of a jury. The court may meet at such times during the year and at such places from time to time as shall be deemed advisable to carry out its work. The court, with the approval of the supreme court, shall adopt and use, and with such approval may change from time to time, an official seal. [L 1932 2d, c 40, §43; RL 1935, §1947; am L 1935, c 153, §2; am L 1939, c 208, §11; RL 1945, §5207; RL 1955, §116-8; am L 1967, c 231, §4; HRS §232-11]
Case Notes
Cited: 33 H. 149, 160 (1934); 47 H. 41, 45, 384 P.2d 287 (1963).
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-12 Powers when hearing appeals.

§232-12 Powers when hearing appeals.
The tax appeal court when hearing appeals, shall, in respect to the summoning and examination of witnesses and the production of papers and documents and punishment for contempts and otherwise carrying out its duties and functions, have all the powers and authority of a circuit court. [L 1932 2d, c 40, §48; RL 1935, §1948; RL 1945, §5208; RL 1955, §116-9; am L 1967, c 231, §5; HRS §232-12; am L 1973, c 133, pt of §11]
Rules of Court
See HRCP rule 45.
Case Notes
Cited: 33 H. 149, 160 (1934); 47 H. 41, 45, 384 P.2d 287 (1963).
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-13 Hearing de novo; bill of particulars.

§232-13 Hearing de novo; bill of particulars.
The hearing before the tax appeal court shall be a hearing de novo. Irrespective of which party prevails in proceedings before the state taxation board of review or any equivalent administrative body established by county ordinance, the assessment as made by the assessor, or if increased by the board, or equivalent county administrative body, the assessment as so increased, shall be deemed prima facie correct. Each party shall have the right to introduce, or the tax appeal court, of its own motion, may require the taking of evidence in relation to the subject pending as in the court's discretion may be deemed proper. The court, in the manner provided in section 232-16, shall determine all questions of fact and all questions of law, including constitutional questions, involved in the appeal.
The jurisdiction of the tax appeal court shall be limited to the amount of valuation or taxes, as the case may be, in dispute as shown on the one hand by the amount claimed by the taxpayer or county and on the other hand by the amount of the assessment, or if increased by the board, or equivalent county administrative body, the assessment as so increased.
Assessments for the same year upon other similar property situated in the State shall be receivable in evidence upon the hearing.
Upon the application of either the taxpayer, county, or assessor, the judge of the tax appeal court, upon notice, may allow and direct a bill of particulars of the claim of either the taxpayer, county, or assessor to be delivered to the other, and, in case of default, the judge shall preclude the person defaulting from giving evidence of the part or parts of the person's affirmative claim of which particulars have not been delivered. [L 1932 2d, c 40, §46; am L 1933, c 195, §2; RL 1935, §1944; am L 1939, c 208, §9; RL 1945, §5209; RL 1955, §116-10; am L Sp 1957, c 1, §13(d); am L 1963, c 92, §7; HRS §232-13; gen ch 1985; am L 1986, c 339, §17; am L 1989, c 14, §7; am L 2021, c 118, §5]
Case Notes
Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii's general excise tax barred, where state remedies available to taxpayer were "plain, adequate, and complete". 940 F. Supp. 260 (1995).
The determination that the board had no authority to increase the assessment at the request of the State upon an appeal filed by taxpayer was within the jurisdiction of the tax appeal court to make. 56 H. 229, 533 P.2d 1218 (1975).
"The amount claimed by the taxpayer" is not limited to amount stated by taxpayer in its notice of appeal but means whatever amount is supported by evidence presented to tax appeal court, and this section limits the jurisdiction of tax appeal court to that amount. 81 H. 248, 915 P.2d 1349 (1996).
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-14 Rules and forms.

§232-14 Rules and forms.
(a) The supreme court shall have power to make rules relating to procedure, and to prescribe forms to be used, in tax appeals, including procedure and forms for the issuance of subpoenas and other process by the tax appeal court. The rules shall have the force and effect of law and shall be subject to change from time to time by the supreme court.
(b) The taxation board of review, consistent with this chapter and chapter 91, may make rules relating to procedure and prescribe forms to be used, including procedure and forms for the issuance of subpoenas and other process by the board or members of the board. The rules shall have the force and effect of law. [L 1932 2d, c 40, §54; RL 1935, §1953; RL 1945, §5210; RL 1955, §116-11; am L 1961, c 103, §18; HRS §232-14; am L 1973, c 133, §3; am L 2021, c 118, §6]
Rules of Court
Generally, see Rules of the Tax Appeal Court.
Case Notes
Construction, generally, of procedural sections. 34 H. 515 (1938).
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-14.5 Appeals relating to claims for refund. (a) The denial in whole or in part by the department of taxation of a tax refund claim may be appealed by the filing of a written notice of appeal to the taxation board of review or the tax appeal court within thirty days after notice of the denial of the claim. (b) An appeal may be filed with the taxation board of review or the tax appeal court for review of the merits of a tax refund claim, upon a notice of appeal filed at any time after one hundred eighty days from the date that the claim was filed; provided that the department has not given notice of a denial of the claim within that period. (c) Notwithstanding any law to the contrary under title 14, this section shall apply to tax refund claims for all taxes administered by the department of taxation. The procedures for appeals from tax assessors, the taxation board of review, and the tax appeal court provided under this chapter and under section 235-114 shall apply to appeals relating to tax refund claims under this section. Any claimed tax refund or credit appealed pursuant to this section shall be awarded only if the claim therefor was filed within the applicable statutory period of limitation. [L 2005, c 167, §1; am L 2021, c 118, §7]

Revision Note
Part heading added pursuant to §23G-15.
§232-14.5
Appeals relating to claims for refund.
(a) The denial in whole or in part by the department of taxation of a tax refund claim may be appealed by the filing of a written notice of appeal to the taxation board of review or the tax appeal court within thirty days after notice of the denial of the claim.
(b) An appeal may be filed with the taxation board of review or the tax appeal court for review of the merits of a tax refund claim, upon a notice of appeal filed at any time after one hundred eighty days from the date that the claim was filed; provided that the department has not given notice of a denial of the claim within that period.
(c) Notwithstanding any law to the contrary under title 14, this section shall apply to tax refund claims for all taxes administered by the department of taxation. The procedures for appeals from tax assessors, the taxation board of review, and the tax appeal court provided under this chapter and under section 235-114 shall apply to appeals relating to tax refund claims under this section. Any claimed tax refund or credit appealed pursuant to this section shall be awarded only if the claim therefor was filed within the applicable statutory period of limitation. [L 2005, c 167, §1; am L 2021, c 118, §7]
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-15 Appeal to taxation board of review.

§232-15 Appeal to taxation board of review.
(a) The notice of appeal to the taxation board of review shall be lodged with the board and assessor no later than the date fixed by law for the taking of the appeal. An appeal to the taxation board of review shall be deemed to have been taken in time if the notice thereof shall have been postmarked and properly addressed to the board and assessor, on or before that date.
(b) The notice of appeal shall be in writing and any notice, however informal it may be, identifying the assessment involved in the appeal and stating the grounds of objection to the assessment shall be sufficient.
(c) The appeal shall be considered and treated for all purposes as a general appeal and shall bring up for determination all questions of fact and all questions of law, excepting questions involving the Constitution or laws of the United States, necessary to the determination of the objections raised by the taxpayer in the notice of appeal. If any objection involving the Constitution or laws of the United States is included by the taxpayer in the notice of appeal, the objection may be heard and determined by the tax appeal court on appeal from a decision of the taxation board of review; provided that this subsection shall not be construed to confer upon the board the power to hear or determine the objection. Any notice of appeal may be amended at any time before the board's decision; provided that the amendment does not substantially change the dispute. [L 1932 2d, c 40, pt of §38; RL 1935, pt of §1937; am L 1939, c 208, pt of §5; RL 1945, pt of §5211; RL 1955, §116-12; am L 1963, c 92, §8; am L 1967, c 37, §1; HRS §232-15; gen ch 1985; am L 1989, c 14, §8; am L 2021, c 118, §8]
Case Notes
Where assessor accepts tax form defectively executed without question, taxpayer cannot be denied appeal on ground of such defect. 6 H. 534 (1884).
Scope of review. 34 H. 515 (1938).
Cited: 33 H. 795, 797 (1936).
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-18 Certificate of appeal to tax appeal court.

§232-18 Certificate of appeal to tax appeal court.
(a) Upon the perfecting of an appeal to the tax appeal court, the tax assessor shall immediately send up to the tax appeal court a certificate in which there shall be set forth the information required by section 232-16 to be set forth in the notice of appeal where an appeal is taken direct from the assessment to the tax appeal court.
(b) The certificate shall be accompanied by the taxpayer's return, if any has been filed; provided that the department of taxation may redact all but the last four digits of an individual taxpayer's social security number from an accompanying tax return, a copy of the notice of appeal to the state taxation board of review, or an equivalent administrative body established by county ordinance, and any amendments thereto, and the decision or action, if any, of the state taxation board of review or equivalent administrative body. Failure of the assessor to comply with this section shall not prejudice or affect the taxpayer's, county's, or assessor's appeal, and the certificate of appeal may be amended at any time up to the final determination of the appeal. [L 1932 2d, c 40, §45; RL 1935, §1941; am L 1939, c 208, §8; RL 1945, §5213; RL 1955, §116-15; am L 1963, c 92, §11; am L 1967, c 37, §1; HRS §232-18; am L 1989, c 14, §11; am L 2009, c 166, §20; am L 2021, c 118, §11]
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-19 Appeals; procedure.

§232-19 Appeals; procedure.
Any taxpayer or county aggrieved or the assessor may appeal to the intermediate appellate court, subject to chapter 602, from the decision of the tax appeal court by filing a written notice of appeal with the tax appeal court and depositing therewith the costs of appeal within thirty days after the filing of the decision. The appeal shall be considered and treated for all purposes as a general appeal and shall bring up for determination all questions of fact and all questions of law, including constitutional questions, involved in the appeal. A notice of appeal may be amended at any time up to the final determination of the tax liability by the last court from which an appeal may be taken. The appellate court shall enter a judgment in conformity with its opinion or decision.
All such appeals shall be speedily disposed of and, in the hearing and disposition thereof, shall be given preference over other litigation in the discretion of the court. [L 1932 2d, c 40, §51; RL 1935, §1950; am L 1939, c 208, §12; RL 1945, §5214; RL 1955, §116-16; am L 1963, c 92, §12; HRS §232-19; am L 1973, c 51, §2; am L 2004, c 202, §20; am L 2006, c 94, §1; am L 2010, c 109, §1]
Case Notes
Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii's general excise tax barred, where state remedies available to taxpayer were "plain, adequate, and complete". 940 F. Supp. 260 (1995).
Valuation by tax appeal court fair and just. 13 H. 125 (1900).
Scope of review. 34 H. 515 (1938).
Notice of appeal, sufficiency, amendment. 35 H. 855 (1941).
Deputy tax commissioner has right to appeal. 44 H. 584, 358 P.2d 539 (1961).
Court's determination of value can only be disturbed if clearly erroneous. 47 H. 41, 384 P.2d 287 (1963).
Findings of tax appeal court are to be sustained unless shown to be erroneous, and burden of proof is on appellant. 53 H. 45, 487 P.2d 1070 (1971).
Order vacating the challenged tax assessments and directing the city to take remedial action constituted "the decision of the tax appeal court" that finally decided the tax appeal cases and was the order appealable under this section. 109 H. 14, 122 P.3d 809 (2005).
A separately filed judgment is not required as a prerequisite to an appeal to the supreme court. 108 H. 69 (App.), 116 P.3d 711 (2005).
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-20 Certificate of appeal.

§232-20 Certificate of appeal.
Upon the perfection of an appeal, the tax appeal court shall send to the appellate court a certificate that shall include:
(1) A brief description of the assessment and the property involved in the appeal, if any, in sufficient detail to identify the same together with the valuation placed on the property by the assessor;
(2) The valuation claimed by the taxpayer or county;
(3) The taxpayer's or county's grounds of objection to the assessment;
(4) The valuation, if any, placed thereon by an administrative body established by county ordinance equivalent to the state taxation board of review; and
(5) The valuation placed thereon by the tax appeal court.
The certificate shall be accompanied by the taxpayer's return, if any; a copy of the notice of appeal from the assessment and any amendments thereof; the decision, if any, of the state taxation board of review or equivalent county administrative body; a copy of the notice of appeal from the decision of the state taxation board of review or equivalent county administrative body, if any, and any amendments thereof; and a transcript or statement of the evidence before and the decision of the tax appeal court and all exhibits, motions, orders, or other documents specified by either the taxpayer, county, or assessor. No failure of the judge of the tax appeal court to send or properly prepare the certificate or the accompanying documents shall prejudice, limit, or in any manner affect the taxpayer's, county's, or assessor's appeal, and the certificate of appeal may be amended at any time up to the final determination of the appeal. [L 1932 2d, c 40, §52; RL 1935, §1951; am L 1939, c 208, §13; RL 1945, §5215; RL 1955, §116-17; am L 1963, c 92, §13; HRS §232-20; am L 1989, c 14, §12; am L 2004, c 202, §21; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2021, c 118, §12]
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-21 Appellate court may admit additional evidence.

§232-21 Appellate court may admit additional evidence.
Upon appeal, the appellate court may permit any party to introduce, or, of its own motion, may require the taking of, additional evidence material to the matter in dispute. [L 1932 2d, c 40, §53; RL 1935, §1952; RL 1945, §5216; RL 1955, §116-18; HRS §232-21; am L 2004, c 202, §22; am L 2006, c 94, §1; am L 2010, c 109, §1]
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-22 Filing fee.

§232-22 Filing fee.
(a) No filing fee shall be charged on appeal to the state taxation board of review.
(b) The nonrefundable filing fee in any one case per taxpayer on any appeal to the tax appeal court shall be an amount set pursuant to rules adopted by the supreme court, which shall not exceed $100.
(c) On appeal to the intermediate appellate court, the nonrefundable filing fee shall be the same as in appeals from decisions of circuit courts, as provided by sections 607-5 and 607-6. No costs shall be payable by, and no deposit shall be required from, the assessor or the county in any case. [L 1932 2d, c 40, §49; RL 1935, §1942; am imp L 1939, c 19, §4; RL 1945, §5217; am L 1945, c 92, §1; am L 1955, c 246, §3; RL 1955, §116-19; am L 1957, c 34, §1; am L 1963, c 92, §14; am L 1965, c 92, §1; HRS §232-22; am L 1973, c 133, pt of §11; am L 1974, c 145, §3; gen ch 1985; am L 1989, c 14, §13; am L 1997, c 152, §2; am L 2004, c 202, §23; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2021, c 99, §1 and c 118, §13]
Rules of Court
Costs of appeal, see RTAC rule 3.
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-23 Taxation.

§232-23 Taxation.
In the event of a final determination of an appeal by a county to the tax appeal court, the intermediate appellate court, or the supreme court on review, that a higher assessment should be made of the property involved, the additional tax due shall be collected in the same manner as the tax based upon the original assessment. [L 1932 2d, c 40, §50; RL 1935, §1943; RL 1945, §5218; am L 1945, c 92, §2; RL 1955, §116-20; am L 1957, c 34, §2; am L 1963, c 92, §15; HRS §232-23; am L 1989, c 14, §14; am L 1997, c 152, §3; am L 2004, c 202, §24; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2021, c 99, §2 superseding c 118, §14]
Rules of Court
Return of costs, see RTAC rule 3.
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-24 Taxes paid pending appeal.

§232-24 Taxes paid pending appeal.
(a) The tax paid upon the amount of any assessment, actually in dispute and in excess of that admitted by the taxpayer, and covered by an appeal to the tax appeal court duly taken, shall, pending the final determination of the appeal, be paid by the director of finance into the "litigated claims fund". If the final determination is in whole or in part in favor of the appealing taxpayer, the director of finance shall repay to the taxpayer out of the fund, or if investment of the fund should result in a deficit therein, out of the general fund of the State, the amount of the tax paid upon the amount held by the court to have been excessive or nontaxable, together with, from the date of each payment into the litigated claims fund, the interest to be paid from the general fund of the State. For purposes of this section, the rate of interest shall be computed by reference to section 6621(a), with respect to interest rate determination, of the Internal Revenue Code of 1986, as of January 1, 2010. The balance, if any, of the payment made by the appealing taxpayer, or the whole of the payment, in case the decision is wholly in favor of the assessor, shall, upon the final determination become a realization under the tax law concerned.
(b) In a case of an appeal to the taxation board of review, the tax paid, if any, upon the amount of the assessment actually in dispute and in excess of that admitted by the taxpayer, shall, during the pendency of the appeal and until and unless an appeal is taken to the tax appeal court, be held by the director of finance in a special deposit. In the event of final determination of the appeal in the taxation board of review, the director of finance shall repay to the appealing taxpayer out of the deposit the amount of the tax paid upon the amount held by the board to have been excessive or nontaxable, if any, the balance, if any, or the whole of the deposit, in case the decision is wholly in favor of the assessor, to become a realization under the tax law concerned. [L 1932 2d, c 40, pt of §64; RL 1935, pt of §1958; RL 1945, §5219; am L 1951, c 224, §2; am L 1953, c 125, §5; RL 1955, §116-21; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; am L 1967, c 134, §3; HRS §232-24; gen ch 1985; am L 2000, c 199, §1; am L 2010, c 112, §3; am L 2021, c 118, §15]
Case Notes
Taxpayer who successfully appeals to board of review entitled to earnings on taxes paid but not interest. 56 H. 655, 547 P.2d 581 (1976).
2023 Hawaii Revised Statutes › Title 14. Taxation › 232. Tax Appeals › 232-25 Amendment of assessment list to conform to decision.

§232-25 Amendment of assessment list to conform to decision.
The assessor shall alter or amend the assessment and the assessment list in conformity with the decision or judgment of the last board or court to which an appeal may have been taken. [L 1932 2d, c 40, §56; RL 1935, §1954; am L 1939, c 208, §14; RL 1945, §5220; RL 1955, §116-22; HRS §232-25]
2023 Hawaii Revised Statutes › Title 14. Taxation › 232E. Tax Review Commission › 232E-1 Establishment of the commission.

§232E-1 Establishment of the commission.
There shall be a tax review commission, hereinafter called the commission. The commission shall consist of seven members who shall be appointed by the governor with the advice and consent of the senate and shall be in the department of taxation for administrative purposes. The commission shall elect its chairperson from one of its members. The members shall receive no compensation for their services, but shall be reimbursed for actual expenses incurred in the performance of their duties.
The commission may enter into contracts with consultants and engage employees necessary to perform its duties without regard to chapter 76. Departments of the state government shall make available to the commission such data and facilities as are necessary for it to perform its duties. [L 1979, c 218, pt of §2; am L 2002, c 148, §22]
2023 Hawaii Revised Statutes › Title 14. Taxation › 232E. Tax Review Commission › 232E-2 Term.

§232E-2 Term.
A commission shall be appointed on or before July 1, 1980, and a new commission shall be appointed on or before July 1 every five years thereafter; provided that if any vacancy occurs in the membership of a commission prior to the completion of its duties or dissolution, the governor shall appoint a replacement member in accordance with sections 232E-1 and 26-34. The commission shall meet from time to time as necessary to execute its duties. The commission shall dissolve upon the adjournment sine die of the legislature to which it submits the evaluation and recommendations required by section 232E-3. [L 1979, c 218, pt of §2; am L 1983, c 212, §1; am L 1989, c 21, §1]