Hawaii Administrative Rules
Title 18 - DEPARTMENT OF TAXATION
Chapter 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE TAX
Subchapter 8 - ASSESSMENTS
Section 18-251-8-01 - Assessment upon failure to make return; limitation period; extension by agreement
Current through February, 2024
(a) If any person fails to make a return as required by this chapter, the director shall proceed to assess the tax due based upon the best information available and impose any applicable penalty and interest upon the person.
(b) The assessment shall be presumed to be correct until and unless the contrary shall be clearly proven by the person assessed upon an appeal duly taken as provided in section 251-10, HRS. The burden of proof is upon the person assessed to disprove the correctness of the assessment.
(c) Except as otherwise provided by this section, the amount of tax imposed under this chapter shall be assessed or levied within three years after the annual tax return was filed or within three years of the due date prescribed for the filing of the tax return, whichever is later. No proceeding in court without assessment for the collection of any such taxes shall be begun after the expiration of the period.
(d) At any time prior to the expiration of the limitations period, the period may be extended by a written agreement in a form prescribed by the department and signed by both the person and a representative of the department. The period agreed upon may be extended by subsequent written agreements made before the expiration of the period previously agreed upon.