HRS § 235-110 — Credits and refunds


§235-110 Credits and refunds. (a) If
the taxpayer has paid as an installment of the tax more than the amount
determined to be the correct amount of such installment, the overpayment shall
be credited against the unpaid installments, if any. If the amount already
paid, whether or not on the basis of installments, exceeds the amount
determined to be the correct amount of the tax, the amount of the credit shall
be refunded in the manner provided in section 231-23(c). Within the meaning of
this subsection, each amount of tax deducted and withheld from a taxpayer's
wages is an installment of taxes paid by the taxpayer. A refund or credit
shall be made to an employer only to the extent that the amount of overpayment
claimed by the employer as a credit or refund was not deducted and withheld by
the employer.
(b) This section does not apply in the case of
a payment made pursuant to an assessment by the department of taxation under
section 235-107 or 235-108(b). No refund or overpayment credit may be had
under this section in any event unless the original payment of the tax was due
to the law having been interpreted or applied in respect of the taxpayer
concerned differently than in respect of the taxpayers generally. As to all
tax payments for which a refund or credit is not authorized by this section (including
without prejudice to the generality of the foregoing cases of
unconstitutionality) the remedies provided by appeal or under section 40-35 are
exclusive. However, nothing in this subsection shall be deemed applicable to a
credit or refund authorized by sections 235-55, 235-66, or 235-71, or resulting
from the tax as returned being less than the tax as estimated; in any of these
cases a credit or refund is authorized even though the tax for the taxable year
remains subject to determination by the department and assessment as provided
by law.
(c) Any refund earned under this section shall
be made in the manner provided in section 231-23(c).