HRS § 237D-10 — Overpayment; refunds


§237D-10 Overpayment;
refunds. Upon application, if the
director determines that any tax, interest, or penalty has been paid more than
once, or has been erroneously or illegally collected or computed, the tax,
interest, or penalty shall be credited by the director on any taxes then due
from the taxpayer under this chapter. The director shall refund the balance to
the taxpayer or the taxpayer's successors, administrators, executors, or
assigns in accordance with section 231-23. No credit or refund shall be
allowed for any tax imposed by this chapter, unless a claim for the credit or refund is filed as follows:
(1) If an annual return is
timely filed, or is filed within three years after the date prescribed for
filing the annual return, then the credit or refund shall be claimed within
three years after the date the annual return was filed or the date prescribed
for filing the annual return, whichever is later; or
(2) If an annual return is
not filed, or is filed more than three years
after the date prescribed for filing the annual return, a claim for credit or
refund shall be filed within:
(A) Three years after the payment of the tax;
or
(B) Three years
after the date prescribed for the filing of the annual return,
whichever is
later.
Paragraphs (1) and (2) are
mutually exclusive. The preceding limitation shall not apply to a credit or
refund pursuant to an appeal, provided for in
section 237D-11.
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.