HAR § 18-231-9.4-02 — Payment of taxes by credit card and debit card; definitions

As used in sections 18-231-9.4-01 to 18-231-9.4-09: “Department” means the department of taxation “Director” means the director of taxation. “Payor” means the taxpayer, or a third party who tenders payment on behalf of a taxpayer at the taxpayer’s request. “Tax type” means a tax administered by the department and approved by the director for payment by credit card and debit card. “Taxpayer” includes an individual, a trust, estate, partnership, association, company, or corporation; provided that an affiliated group of domestic corporations filing a consolidated return pursuant to section 235-92, HRS, shall be considered one taxpayer.