Haw. Rev. Stat. § 232-2

Current through Chapter 253 of the 2024 Legislative Session

Section 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.

HRS § 232-2

L 1939, c 208, pt of §5; RL 1945, pt of §5211; RL 1955, § 116-2; HRS § 232-2; gen ch 1985

Inapplicable where director of taxation changes assessment classification to one taxed at higher rate. 63 H. 579, 633 P.2d 535.

Not applicable to monthly returns, see § 237-30.