HRS 0232-0013 ANNOTATIONS

Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii's general excise tax barred, where state remedies available to taxpayer were "plain, adequate, and complete". 940 F. Supp. 260.

The determination that the board had no authority to increase the assessment at the request of the State upon an appeal filed by taxpayer was within the jurisdiction of the tax appeal court to make. 56 H. 229, 533 P.2d 1218.

"The amount claimed by the taxpayer" is not limited to amount stated by taxpayer in its notice of appeal but means whatever amount is supported by evidence presented to tax appeal court, and this section limits the jurisdiction of tax appeal court to that amount. 81 H. 248, 915 P.2d 1349.