Tax Appeal Laws

Listed below are links to sections and chapters of the Hawaii Revised Statutes pertaining to tax appeals as of
December 31, 2015. (Note: This is a guide and not an exhaustive list.)

Statute Description
§40-35 Payment to State under protest
§231-7.5 Expedited appeals and dispute resolution program
§232-14 Tax Appeals
§235-114 Appeals (Income Tax)
§237-42 Appeals (General Excise)
§237D-11 Appeals (Transient Accommodations Tax)
§238-8 Appeal, correction of assessment (Use Tax)


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