Department of Taxation

If you would like to review summaries in Reports 1 through 30, please contact our office.  For all other summaries, please refer to the appropriate report on our Annual Report page.

Case No.

Subject

Report No.
05-04285 General excise tax: Sympathy for a bereaved taxpayer 36
02-04004/03-05974 General excise tax: Nonreceipt of tax return booklets 35
02-02779 General excise tax: Return and payment deemed tardy 33
97-03590 Income tax: Instructions unclear for reporting unemployment compensation overpayment 28
97-03509 General excise tax: Clearance stalled by computer program 28
95-02046 Income tax: Billed for estimated taxes when claimed overpayment was reduced 26
95-01699 Use tax: Improper assessment on gift 26
93-06026 General excise tax: Untimely notification of late payments 24
93-03538 General excise tax: Misrouted payment 24
93-00225 Income tax: Delay in refund 24
89-06312 Use tax: Assessment without response to objections 23
90-03505 Automated telephone answering system malfunctioning 22
90-01076 General excise tax: Delay in refund 21
85-01351 General excise tax: Delay in refund 16
83-03054 Income tax: Inadequate instructions in booklet 15
81-02091 Real property tax: Application of combined home and disability exemptions 13
81-02084 Real property tax: Improper auction procedures 12
81-00547 General excise tax: Availability of copies of records 12
79-00311 Real property tax: Nonreceipt of bills 12
80-02663 Real property tax: Disability exemption 11
80-02222 Real property tax: Multiple of home exemption 11
80-02199 Real property tax: Telephone numbers on notices of assessment 11
80-02072 Property interest conveyed at tax sale 11
80-01985 Real property tax: Billing 11
80-00405 Real property tax: Classification of property 11
79-00723 Real property tax: Inspection of residence 11
79-01035 Real property tax: Confidentiality of records 10
78-02501 Real property tax: Exemption (claim) 9
78-00480 Real property tax: Assessment (county-controlled parcel used for ingress and egress) 9
77-01335 Real property tax: Exemption (disallowance) 8
76-03137 Real property tax: Assessment (uniform depreciation period) 8
76-01902 General excise tax: Issuance and cancellation of license 7
75-00879 Real property tax: Assessment (delay in hearing appeal) 6
74-01072 Income tax: Resident classification 5
74-00894 Real property tax: Exemptions (misfiled claim) 5
73-00086 Boards of Review: Reasons for decisions rendered 5
73-00928 Parents’ tax returns as proof of nondependency 4
72-01296 Real property tax: Exemption (tidal wave damage) 4
72-00897 Real property tax: Assessment (appeal) 4
72-00748 Real property tax: Designations of wives on bills 3
72-00579 Real property tax: Exemptions (unusable land) 3
72-00564 Real property tax: Assessment (differential) 3
71-01585 Real property tax: Imposition of taxes, penalty, and interest 3
71-01379 Real property tax: Assessment (on-site evaluation) 3
71-00102 Eligibility for exemptions 3
71-00374 Income tax: Incorrect reduction of refund 2
71-00038 Real property tax: Assessment (unlocated kuleana lands) 2
71-00011 Real property tax: Assessment (calculation of floor area) 2
70-01245 Real property tax: Assessments (excessive) 2
70-01209 Income tax: Failure to file return 2
70-01066 Real property tax: Multiple exemptions 2
70-00868 Real property tax: Exemptions (retirement home) 2
70-00666 Use tax: Assessment (automobile) 2
70-00368 Real property tax: Agricultural land dedication 1
70-00128 Income tax: Income tax form 1
69-00320 Real property tax: Home exemptions 1
69-00311 Real property tax: Subdivided lots 1
69-00112 Income tax: Refund for period worked overseas 1
69-00058 Income tax: Educational tax credits 1
69-00019 Use tax: Credits 1