HRS §247-8
Getting a refund for a tax paid by mistake
The tax director can order a full or partial refund of taxes paid by mistake or unfairly. The refund must follow the rules in another law. If this section does not allow a refund, you must use the appeal process or another specific law.
The statute, as written — 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.
Sections this one refers to
§40-35 Paying a disputed bill to the State under protest
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