Hawaii Revised Statutes 244D-12 – Appeals
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Terms Used In Hawaii Revised Statutes 244D-12
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Person: means an individual, partnership, society, unincorporated association, joint adventure, group, hui, joint stock company, corporation, trustee, or other fiduciary, or other entity. See Hawaii Revised Statutes 244D-1
Any person aggrieved by any assessment of the tax imposed by this chapter 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 § 235-114. The hearing and disposition of the appeal, including the distribution of costs shall be as provided in chapter 232.