HRS § 236D-13 — Refund for overpayment


§236D-13 Refund for overpayment.
Whenever the tax due under this chapter is proved to have been overpaid, the
department shall refund the amount of the overpayment, together with interest
at the then existing statutory rate of interest in the manner provided in
section 231-23(c). No claim for refund may be initiated more than two years
after the date the federal tax has been finally determined.
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 by section 40-35 are exclusive.