The dismissal of a Hawaiian Airlines Inc. state tax lawsuit was affirmed by an appellate court Friday because the company was found to technically not have a dispute with the state tax agency.
The Hawaii Intermediate Court of Appeals said that the state high court’s precedent dictates there’s no dispute between an entity and the tax agency without a formalized “administrative decision,” which wasn’t issued until after the airline paid taxes under protest.
Because there’s no dispute, the tax court below correctly found it had no jurisdiction over the case, the panel said.
- Hawaiian Airlines paid taxes under protest ...
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