Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-235-61-01 — Deduction and withholding of income tax; in general

Section 235-61, HRS, and sections 18-235-61-01 to 18-235-61-14 relate to the deduction and withholding of income tax from remuneration paid for or attributable to services of an employee. These rules supplement sections 235-61 to 235-67, HRS.

Last amended: [Eff 2/16/82; am and ren §18-235-61-01 10/13/94] (Auth: HRS §§231-3(9), 235-61, 235-118) (Imp: HRS §§235-61 to 235-67)

Source: official text