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HAWAIIAN AIRLINES v. STATE DEPT. OF TAXATION

No. 10350.

716 P.2d 1138 (1986)

HAWAIIAN AIRLINES, INC., a Hawaii corporation, and Aloha Airlines, Inc., a Hawaii corporation, Plaintiffs, v. STATE of Hawaii DEPARTMENT OF TAXATION and Herbert M. Dias, in his capacity as Director of Taxation of the State of Hawaii, Defendants.

Supreme Court of Hawaii.

March 24, 1986.

Attorney(s) appearing for the Case

Michael Shea (Martin Anderson, H. Mitchell D'Olier, and Warren Price, III with him on briefs; Goodsill, Anderson, Quinn & Stifel, Honolulu, of counsel) for plaintiff Hawaiian Airlines, Inc.

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

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

NAKAMURA, Justice.

The questions posed by this original proceeding1 are whether the five-year limitation period prescribed by Hawaii Revised Statutes (HRS) § 231-23(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...

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