Hawaii Revised Statutes Division 1. Government § 238-8

If any person having made the return and paid the tax as provided by this chapter feels aggrieved by the assessment so made upon the person by the director of taxation, the person may appeal the assessment in the manner and within the time and in all other respects as provided in section 235-114, for which purpose the word “income” shall be deemed to refer to purchase price or value, as the case may be. The hearing and disposition of the appeal, including the distribution of costs shall be as provided in chapter 232.