HRS § 237-37 — Refunds and credits


§237-37 Refunds and credits. If
the amount already paid exceeds that which should have been paid on the basis
of the tax recomputed as provided in section 237-36, the excess so paid shall
be immediately refunded to the taxpayer in the manner provided in section
231-23(c). The taxpayer may, at the taxpayer's election, apply an overpayment
credit to taxes subsequently accruing hereunder.
No recourse may be had except under section
40-35 or by appeal for refunds of taxes paid pursuant to an assessment by the
director of taxation; provided that if the assessment by the director shall
contain clerical errors, transposition of figures, typographical errors, and
errors in calculation or if there shall be an illegal or erroneous assessment,
the usual refunds procedures shall apply. 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 taxpayers generally. As to all tax
payment 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.