Hawaiian Airlines, Inc. v. State of Hawaii Department of Taxation

OPINION OF THE COURT BY

NAKAMURA, J.

The questions posed by this original proceeding 1 are whether the five-year limitation period prescribed by Hawaii Revised Statutes (HRS) § 23 1-23(b) or the three-year limit in HRS §235-111(a) applies to claims for the refund of taxes paid pursuant to HRS § 239-6 and how the pertinent statute should be applied to the claim filed by Hawaiian Airlines, Inc. on September 15, 1978. Concluding that the three-year statute applies, we hold the airline is entitled to recover payments made on September 20, 1975 and December 19, 1975.

I. .

Inter-island air carriers…