The Hawaii Petition for Review of Refunds is a process created to allow taxpayers to dispute a refund amount or denial thereof. This petition is typically filed when a taxpayer believes that the amount of their refund or the denial of a refund is incorrect. There are two types of Hawaii Petition for Review of Refunds: a Petition for Review of Refund Claim and a Petition for Review of Denial or Withholding of Refund. The Petition for Review of Refund Claim is used when a taxpayer disagrees with the amount of their refund and the Petition for Review of Denial or Withholding of Refund is used when a taxpayer believes that their refund has been denied or withheld in error. Both petitions must be submitted to the State Department of Taxation and accompanied by supporting documentation in order to be considered.