Tax Appeal of Grace Business Development Corp. v. Kamikawa

Opinion of the Court by

LIM, J.

Plaintiff-Appellant Grace Business Development Corporation (Grace) appeals from the Judgment of the Tax Appeal Court, dismissing for lack of jurisdiction Grace’s Complaint for Refund of Taxes, and Declaratory Judgment and Injunctive Relief, and from its underlying order granting the motion to dismiss filed by Defendant-Appellee Ray K. Kamikawa, Director of Taxation, State of Hawaii (the Director or the State), and denying Grace’s motion for summary judgment.

We reverse the Tax Appeal Court’s dismissal of Grace’s claim for refund of the taxes it paid under protest…