In Re the Tax Appeal of Aloha Motors, Inc.

OPINION OF THE COURT BY

HAYASHI, J.

Taxpayer-Appellant Aloha Motors, Inc. (hereinafter “Aloha Motors”) appeals the tax appeal court order dismissing with preju dice the case against Appellee the State of Hawaii Director of Taxation (hereinafter “Tax Director”). Aloha Motors had mistakenly paid use taxes from 1968 to 1981, discovered the error in 1981, and then sought a refund. But citing the three-year statute of limitations in Hawaii Revised Statutes (hereinafter “HRS”) § 237-40(d), the Tax Director had 1) refunded only the 1978 to 1981 payments; and 2) refused to give back more claiming that…