§237-37  Refunds and credits.  If theamount already paid exceeds that which should have been paid on the basis ofthe tax recomputed as provided in section 237-36, the excess so paid shall beimmediately refunded to the taxpayer in the manner provided in section231-23(c).  The taxpayer may, at the taxpayer's election, apply an overpaymentcredit to taxes subsequently accruing hereunder.  All refunds and the detailsthereof, including the names of the persons receiving the refund and the amountrefunded shall be accessible for the inspection of the public in the office ofthe department of taxation in the taxation district in which the personreceiving the refund made the person's returns.

No recourse may be had except under section40-35 or by appeal for refunds of taxes paid pursuant to an assessment by thedirector of taxation, provided that if the assessment by the director shallcontain clerical errors, transposition of figures, typographical errors, anderrors in calculation or if there shall be an illegal or erroneous assessment,the usual refunds procedures shall apply.  No refund or overpayment credit maybe had under this section in any event unless the original payment of the taxwas due to the law having been interpreted or applied in respect of thetaxpayer concerned differently than in respect of taxpayers generally.  As toall tax payment for which a refund or credit is not authorized by this section(including without prejudice to the generality of the foregoing cases ofunconstitutionality) the remedies provided by appeal or under section 40-35 areexclusive. [L 1935, c 141, pt of §7; RL 1945, §5468; am L 1953, c 125, pt of§10; RL 1955, §117-32; am L 1957, c 34, §11(1) and c 152, §1; am L Sp 1959 2d,c 1, §16; am L 1963, c 45, §2; am L 1967, c 37, §1; HRS §237-37; gen ch 1985]

 

Revision Note

 

  Section "231-23(c)" substituted for"231-23(d)".

 

Case Notes

 

  Exclusive remedy provision construed as applying only wheredisputed tax has been paid and a refund is being sought.  57 H. 1, 548 P.2d 246.