The fee for filing an appeal concerning classification as a nonresident as defined in section 13-230-8 shall be fifteen dollars. No petition shall be accepted until the prescribed fee has been paid. This fee shall be promptly refunded if, as a result of the appeal, the department reverses its original determination that the petitioner was a nonresident. In addition, in such instances any nonresident fee and charge differential paid by the petitioner shall be promptly refunded for the appropriate period.
Haw. Code R. § 13-234-24