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Hawaii Revised Statutes

Haw. Rev. Stat. § 235-110 (2026)

  Credits and refunds

✓ current as of July 2026
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     §235-110  Credits and refunds.  (a)  If the taxpayer has paid as an installment of the tax more than the amount determined to be the correct amount of such installment, the overpayment shall be credited against the unpaid installments, if any.  If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the correct amount of the tax, the amount of the credit shall be refunded in the manner provided in section 231-23(c).  Within the meaning of this subsection, each amount of tax deducted and withheld from a taxpayer's wages is an installment of taxes paid by the taxpayer.  A refund or credit shall be made to an employer only to the extent that the amount of overpayment claimed by the employer as a credit or refund was not deducted and withheld by the employer.

     (b)  This section does not apply in the case of a payment made pursuant to an assessment by the department of taxation under section 235-107 or 235-108(b).  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 the taxpayers generally.  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 under section 40-35 are exclusive.  However, nothing in this subsection shall be deemed applicable to a credit or refund authorized by sections 235-55, 235-66, or 235-71, or resulting from the tax as returned being less than the tax as estimated; in any of these cases a credit or refund is authorized even though the tax for the taxable year remains subject to determination by the department and assessment as provided by law.

     (c)  Any refund earned under this section shall be made in the manner provided in section 231-23(c). [L Sp 1957, c 1, pt of §2; am L 1959, c 277, §13; am L Sp 1959 2d, c 1, §16; am L 1963, c 45, §4(b), (c), (d); Supp, §121-44; HRS §235-110]

 

Revision Note

 

  In subsections (a) and (c), "231-23(c)" substituted for "231-23(d)" pursuant to §23G-15.

 

Attorney General Opinions

 

  Levy on unclaimed warrants by Internal Revenue Service for delinquent federal taxes should be honored.  Att. Gen. Op. 62-4.

 

 

Notes of Decisions
Cited in 1 case, 1986–1986 · leading case: Hawaiian Airlines, Inc. v. State of Hawaii Dep't of Taxation, 716 P.2d 1138 (Haw. 1986).
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Hawaiian Airlines, Inc. v. State of Hawaii Dep't of Taxation, 716 P.2d 1138 (Haw. 1986). · cites it 9× “Revised Laws of Hawaii (RLH) 1935 § 2050 was the ancestor of HRS § 235-111, and the language added by the legislature in 1939 is now part of HRS § 235-110. 8 RLH 1935 § 2050(1) prior to its amendment read: Limitation-period for assessment, levy and collection.”
Haw. Rev. Stat. § 235-110(a): 1 case
Hawaiian Airlines, Inc. v. State of Hawaii Dep't of Taxation, 716 P.2d 1138 (Haw. 1986). “Revised Laws of Hawaii (RLH) 1935 § 2050 was the ancestor of HRS § 235-111, and the language added by the legislature in 1939 is now part of HRS § 235-110. 8 RLH 1935 § 2050(1) prior to its amendment read: Limitation-period for assessment, levy and collection.”
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