§247-8  Refunds.  The director oftaxation may order the refund in whole or in part of any tax which has beenerroneously or unjustly paid.  The order shall be made in accordance withsection 231-23.  As to all tax payments for which a refund or credit is notauthorized by this section (including, without prejudice to the generality ofthe foregoing, cases of unconstitutionality), the remedies provided by appealor by section 40-35 are exclusive. [L 1966, c 10, pt of §1; HRS §247-8; am L1994, c 19, §4]