HAR § 18-235-122 — (B) Any extension period, as agreed by the taxpayer and the department, pursuant to this section

(b) This section does not bar assessment of tax, or a proceeding for collection without assessment, where no return is filed or where a false or fraudulent return is filed with the intent to evade tax liability. (c) Extension by agreement. Form N-102 shall be used to extend the limitation period of income tax as prescribed in section 235-111(c), HRS, and must be signed by the taxpayer and the director of taxation or designee in the district in which the return is filed.