The 2004 amendment applies to tax appeals filed on or after July 1, 2004. L 2004, c 123, §14.

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.

Prepayment requirement is constitutional. 57 H. 1, 548 P.2d 246.