Hawaii Revised Statutes — Title 14 (Taxation)
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.
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In this chapter (22 sections)
- 236D-1 · Short title
- 236D-2 · Definitions
- 236D-2.3 · 236D-2.3
- 236D-2.5 · Taxation under chapter 236D; applicable exclusion amount
- 236D-3 · Residents; tax imposed; credit for tax paid other state
- 236D-3.5 · Generation-skipping transfers; tax imposed; credit for tax…
- 236D-4 · Nonresidents; tax imposed; exemption
- 236D-4.5 · Nonresidents not citizens; tax imposed; exemption
- 236D-5 · Tax reports; date to be filed; extensions
- 236D-6 · Date payment due; date deemed received
- 236D-7 · Interest on amount due; extension of time to file federal…
- 236D-8 · Department to issue release; final settlement of account
- 236D-9 · Amended returns; final determination
- 236D-10 · Administration; rules
- 236D-11 · Sale of property to pay tax; creation of lien
- 236D-12 · Liability for failure to pay tax before distribution or…
- 236D-13 · Refund for overpayment
- 236D-14 · REPEALED
- 236D-15 · Administration by department; action for collection of tax;…
- 236D-16 · Expenses of court proceeding
- 236D-17 · Who liable, amount
- 236D-18 · Disposition of revenues