Hawaiian Airlines v. Dept. of Taxation - Tax Appeal Certiorari Rejected

Hawaii Supreme Court

Filed March 31st, 2026

Detected April 1st, 2026

Summary

The Hawaii Supreme Court rejected Hawaiian Airlines' petition for writ of certiorari in a tax appeal case against the Hawaii Department of Taxation. The Intermediate Court of Appeals decision (CAAP-24-0000496) will stand as the final judgment. The certiorari application, filed February 3, 2026, was rejected by order dated March 31, 2026.

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What changed

The Hawaii Supreme Court declined to review a tax appeal filed by Hawaiian Airlines against the Hawaii Department of Taxation. Case No. SCWC-24-0000496 was rejected, leaving the Intermediate Court of Appeals ruling as the final disposition. The underlying dispute (Case No. 1CTX-22-0000983) concerned state tax assessments.

The certiorari rejection is a procedural matter that does not address the merits of the underlying tax dispute. Hawaiian Airlines has exhausted its state-level appellate remedies. No compliance actions or deadlines are triggered by this order.

Source document (simplified)

Electronically Filed

Supreme Court SCWC-24-0000496 31-MAR-2026 03:01 PM Dkt. 32 ODAC

SCWC-24-0000496 IN THE SUPREME COURT OF THE STATE OF HAWAII IN THE MATTER OF THE TAX APPEAL OF HAWAIIAN AIRLINES, INC., Petitioner/Appellant-Appellant/Cross-Appellee, vs. DEPARTMENT OF TAXATION, STATE OF HAWAIʻI, Respondent/Appellee-Appellee/Cross-Appellant. CERTIORARI TO THE INTERMEDIATE COURT OF APPEALS (CAAP-24-0000496; CASE NO. 1CTX-22-0000983) ORDER REJECTING APPLICATION FOR WRIT OF CERTIORARI (By: McKenna, Acting C.J., Eddins, Ginoza, and Devens, JJ., and Circuit Judge Tonaki, assigned by reason of vacancy) Petitioner’s Application for Writ of Certiorari, filed on February 3, 2026, is hereby rejected. DATED: Honolulu, Hawaiʻi, March 31, 2026 /s/ Sabrina S. McKenna /s/ Todd W. Eddins /s/ Lisa M. Ginoza /s/ Vladimir P. Devens /s/ John M. Tonaki