§235-110  Credits and refunds.  (a)  Ifthe taxpayer has paid as an installment of the tax more than the amountdetermined to be the correct amount of such installment, the overpayment shallbe credited against the unpaid installments, if any.  If the amount alreadypaid, whether or not on the basis of installments, exceeds the amountdetermined to be the correct amount of the tax, the amount of the credit shallbe refunded in the manner provided in section 231-23(c).  Within the meaning ofthis subsection, each amount of tax deducted and withheld from a taxpayer'swages is an installment of taxes paid by the taxpayer.  A refund or creditshall be made to an employer only to the extent that the amount of overpaymentclaimed by the employer as a credit or refund was not deducted and withheld bythe employer.

(b)  This section does not apply in the case ofa payment made pursuant to an assessment by the department of taxation undersection 235-107 or 235-108(b).  No refund or overpayment credit may be had underthis section in any event unless the original payment of the tax was due to thelaw having been interpreted or applied in respect of the taxpayer concerneddifferently than in respect of the taxpayers generally.  As to all tax paymentsfor which a refund or credit is not authorized by this section (includingwithout prejudice to the generality of the foregoing cases ofunconstitutionality) the remedies provided by appeal or under section 40-35 areexclusive.  However, nothing in this subsection shall be deemed applicable to acredit or refund authorized by sections 235-55, 235-66, or 235-71, or resultingfrom the tax as returned being less than the tax as estimated; in any of thesecases a credit or refund is authorized even though the tax for the taxable yearremains subject to determination by the department and assessment as providedby law.

(c)  Any refund earned under this section shallbe made in the manner provided in section 231-23(c). [L Sp 1957, c 1, pt of §2;am L 1959, c 277, §13; am L Sp 1959 2d, c 1, §16; am L 1963, c 45, §4(b), (c),(d); Supp, §121-44; HRS §235-110]

 

Revision Note

 

  In subsections (a) and (c), "231-23(c)" substitutedfor "231-23(d)".

 

Attorney General Opinions

 

  Levy on unclaimed warrants by Internal Revenue Service for delinquentfederal taxes should be honored.  Att. Gen. Op. 62-4.