HRS 0040-0035 ANNOTATIONS

Section 231-23(c) and (d) substituted for 231-23(d) and (e).

Tax appeals, see RTAC rules 1, 2.

Provides avenue for a full and fair consideration of taxpayer's challenge to gross receipts tax. 742 F.2d 546.

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.

Recovery of a license fee to exhibit "motion pictures". 18 H. 646. Recovery of conservation tax. 21 H. 571. Recovery of inheritance tax. 22 H. 742. Recovery of property tax. 29 H. 555. Recovery of interest earned on inheritance tax paid under protest and kept in special deposit, property of taxpayer. 32 H. 38. Recovery by charitable trust of excise tax on "doing business". 33 H. 371. Recovery of gross income tax by persons practicing a "profession". 34 H. 245. Recovery of aviation fuel tax asserted as burden on interstate commerce. 36 H. 170. Recovery of unemployment contributions. 38 H. 16. Recovery of gross income tax by radio station asserting interstate transmission. 40 H. 121, aff'd 216 F.2d 700.

Mentioned with respect to applicable statutory period for bringing action for refund of general excise taxes. 53 H. 1, 486 P.2d 396.

Section not applicable where taxpayer contests valuation placed on property for real property taxes; §246-46 applies. 54 H. 250, 505 P.2d 1179.

Not exclusive means of challenging validity of inheritance tax. 66 H. 276, 660 P.2d 30.

Absent a formal administrative decision by the tax director, taxpayer's payment under protest did not present an "actual dispute" over which the tax appeal court had subject matter jurisdiction. 92 H. 608, 994 P.2d 540.

Section only allows recovery of money paid under protest; requires action to be commenced within thirty days of payment; requires action for recovery of taxes paid under protest to be commenced in tax appeal court. Prohibits original actions by insurers to recover moneys paid to State without protest under section 431-318. 5 H. App. 122, 678 P.2d 1101.

Cited: 37 H. 475, 476, aff'd 174 F.2d 21.