232-2 Assessment in accordance with return no cause of grievance. No taxpayer shall be deemed aggrieved by an assessment to the extent that it is in accordance with the taxpayer's return. [L 1939, c 208, pt of 5; RL 1945, pt of 5211; RL 1955, 116-2; HRS 232-2; gen ch 1985]


Cross References


Not applicable to monthly returns, see 237-30.


Case Notes



Inapplicable where director of taxation changes assessment classification to one taxed at higher rate. 63 H. 579, 633 P.2d 535 (1981).



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