Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-247-8
Refunds
Official textfiles.hawaii.gov
(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.
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In this chapter (14 sections)
- 18-247-1 · Imposition of tax
- 18-247-1.1 · Definitions
- 18-247-2 · Basis and rate of tax
- 18-247-3 · Exemptions
- 18-247-4 · Payment and liability of the tax
- 18-247-5 · Imprinting of seal
- 18-247-6 · Certificate of conveyance required
- 18-247-7 · Disposition of taxes
- 18-247-8 · Refunds
- 18-247-9 · Enforcement and administration
- 18-247-10 · Collection of taxes
- 18-247-11 · Penalty for false declaration
- 18-247-12 · Jurisdiction; district judges
- 18-247-13 · Nine years later with 46 years remaining on the original…