MATTER OF ALOHA MOTORS, INC.

No. 12240.

750 P.2d 81 (1988)

In the Matter of the Tax Appeal of ALOHA MOTORS, INC., Taxpayer-Appellant.

Supreme Court of Hawaii.

February 16, 1988.


Attorney(s) appearing for the Case

Richard R. Clifton, Honolulu, (Amy E. Ejercito with him on the briefs; Cades, Schutte, Fleming & Wright, of counsel), for taxpayer-appellant.

Kevin T. Wakayama, Deputy Atty. Gen., Honolulu, for appellee Director of Taxation.

Before LUM, C.J., and NAKAMURA, PADGETT, HAYASHI and WAKATSUKI, JJ.


HAYASHI, Justice.

Taxpayer-Appellant Aloha Motors, Inc. (hereinafter "Aloha Motors") appeals the tax appeal court order dismissing with prejudice 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...

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