231-20 Evidence, tax records as.

HI Rev Stat § 231-20 (2019) (N/A)
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§231-20 Evidence, tax records as. In respect of every tax the administration of which is within the scope of the department of taxation's duties and except as otherwise specifically provided in the law imposing the tax, the notices of assessments, records of assessments, and lists or other records of payments and amounts unpaid, prepared by or under the authority of the department, or copies thereof, shall be prima facie proof of the assessment of the property or person assessed, the amount due and unpaid, and the delinquency in payment, and that all requirements of law in relation thereto have been complied with. [L 1932 2d, c 40, §4; RL 1935, §1911; RL 1945, §5127; am L 1953, c 125, §3; RL 1955, §115-25; am L Sp 1959 2d, c 1, §16; HRS §231-20]