Terms Used In Hawaii Revised Statutes 237D-11

  • 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.
  • month: means a calendar month; and the word "year" a calendar year. See Hawaii Revised Statutes 1-20

Any person aggrieved by any assessment of the 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 § 235-114.