HRS 0231-0003 ANNOTATIONS

Cross References

Generally, see §26-10.

Annual reports, due dates, see §93-12.

Law Journals and Reviews

Rule of Strict Construction in Tax Cases, a Question of Classification or Exemption, Arthur B. Reinwald, 11 HBJ 98.

Case Notes

Require information return. 33 H. 766.

Commissioner may exercise the right to appeal given the assessor by §232-19. 44 H. 584, 358 P.2d 539.

Economy in administration is a proper factor for consideration in assessment of taxes. 56 H. 321, 536 P.2d 91.

 

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