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Zephyr Insurance Company, Inc. v. Sakamoto
Citation: Not availableDocket: SCPW-12-0000551
Court: Hawaii Supreme Court; June 22, 2012; Hawaii; State Supreme Court
Original Court Document: View Document
Zephyr Insurance Company, Inc. petitioned the Supreme Court of Hawai'i for a writ of mandamus against the Honorable Karl K. Sakamoto, the Insurance Commissioner, and the Department of Commerce and Consumer Affairs, Insurance Division. The court reviewed the petition and supporting documents, specifically focusing on HRS 235-114(a) and HRS 235-114(c), which govern appeals related to income tax assessments. The court determined that the November 15, 2010 letter from the DCCA regarding the petitioner’s tax credit claim constituted an appealable assessment under HRS 235-114(a). The court noted that the notice of appeal needed to be filed within thirty days of the letter's mailing date. As the appeal window had expired in 2010, the court found that the respondent judge's previous rulings suggesting otherwise were incorrect. Consequently, the Supreme Court of Hawai'i ordered the suspension of the answer provision of HRAP 21(c) and granted Zephyr’s petition for a writ of mandamus. The court instructed the respondent judge to lift the stay on Civil No. 10-1-2078-09 and to proceed with the hearing of the agency appeal. The order was issued on June 22, 2012, and signed by Chief Justice Mark E. Recktenwald and Justices Nakayama, Acoba, McKenna, and Circuit Judge Ahn.