Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-247-8 — Refunds

(a) The director may order the refund in whole or in part of any tax which has been erroneously or unjustly paid. Such order shall be made in accordance with the provisions of section 231-23, HRS.

Last amended: [Eff 2/16/82] (Auth: HRS §§231-3(9), 247-9) (Imp: HRS §§231-23, 247-8)

Source: official text