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Lev
Lev, Tax Advisor
Category: Tax
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Experience:  Taxes, Immigration, Labor Relations
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I just got a back General Excise taxes bill dating back to

Customer Question

I just got a back General Excise taxes bill dating back to 2002 for the amount of $3426.99. Isn't there a statute of limitations for back taxes?
Submitted: 9 months ago.
Category: Tax
Expert:  Lev replied 9 months ago.

Yes - Hawaii Income Tax and General Excise Tax are subject to statute of limitation on assessment and collection.

Expert:  Lev replied 9 months ago.

Here is the statute

http://files.hawaii.gov/tax/legal/hrs/hrs_237.pdf

§237-40 Limitation period.

(a) General rule. The amount of excise taxes imposed by this chapter shall be assessed or levied within three years after the annual return was filed, or within three years of the due date prescribed for the filing of said return, whichever is later, and no proceeding in court without assessment for the collection of any of the taxes shall be begun after the expiration of the period. Where the assessment of the tax imposed by this chapter has been made within the period of limitation applicable thereto, the tax may be collected by levy or by a proceeding in court under chapter 231; provided that the levy is made or the proceeding was begun within fifteen years after the assessment of the tax.

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