Rule 3 Costs of Appeal; Return of Costs

If you want to appeal your tax case to the Tax Appeal Court, you need to pay a $100 deposit when you file. This money covers court costs and you don't get it back just for filing. However, if your case gets dismissed before a judge actually decides on the real issues (the merits), you can get $25 of that deposit back.

If you take your case further and file an appeal beyond the Tax Appeal Court, you'll need to pay a separate filing fee. The amount of this fee is set by state law and by the rules that apply to appeals in Hawaii courts. If you're owed a refund of this filing fee, the state law explains how and when that refund happens.

In short, appealing a tax decision costs money upfront, and some of it may come back to you depending on how your case ends. Make sure you know these costs before you start the appeal process, so you're not caught off guard.