§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.  All refunds and the details
thereof, including the names of the persons receiving the refund and the amount
refunded shall be accessible for the inspection of the public in the office of
the department of taxation in the taxation district in which the person
receiving the refund made the person's returns.



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. [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 where
disputed tax has been paid and a refund is being sought.  57 H. 1, 548 P.2d 246.