§247-8  Refunds.  The director of
taxation may order the refund in whole or in part of any tax which has been
erroneously or unjustly paid.  The order shall be made in accordance with
section 231-23.  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. [L 1966, c 10, pt of §1; HRS §247-8; am L
1994, c 19, §4]