Hawaii Revised Statutes 251-10 – Appeals
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Terms Used In Hawaii Revised Statutes 251-10
- 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
- Surcharge tax: means the rental motor vehicle and tour vehicle surcharge tax established under this chapter. See Hawaii Revised Statutes 251-1
Any person aggrieved by any assessment of the surcharge 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.