Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-61-07
Additional withholding by agreement permissible
Official textfiles.hawaii.gov
The employer and employee may agree in writing to withhold an amount greater than, but not less than, the amount required under section 235-61, HRS and this section, and as calculated in the tables or formula method provided by the department. Any additional amount withheld shall be considered tax required to be deducted and withheld under section 235-61, HRS, and this section.
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In this chapter (40 sections)
- 18-235-38-06.02 · Apportionment of income for air carriers
- 18-235-38-06.03 · Construction contractors
- 18-235-38-06.04 · Less: Total expenditures to date 300,000…
- 18-235-38-06.05 · (i) All real and tangible personal property owned or…
- 18-235-51 · (Reserved
- 18-235-52 · Tax in case of joint return of spouses or the return of a…
- 18-235-53 · Tax tables for individuals
- 18-235-54 · Exemptions
- 18-235-55 · (1) Taxes paid to a foreign jurisdiction qualify for Hawaii…
- 18-235-55.5 · Repealed
- 18-235-55.6 · (Reserved
- 18-235-55.7 · Income tax credit for low-income household renters
- 18-235-55.8 · Food/excise tax credit
- 18-235-61 · Amended and renumbered §18-235-61-01 to §18-235-61-14
- 18-235-61-01 · Deduction and withholding of income tax; in general
- 18-235-61-02 · Definitions
- 18-235-61-03 · (2) Additionally, the director finds withholding from…
- 18-235-61-04 · Services performed by employees within and without the…
- 18-235-61-05 · A notice of the department’s determination shall be…
- 18-235-61-06 · Amount of tax to be withheld
- 18-235-61-07 · Additional withholding by agreement permissible
- 18-235-61-08 · (3) If a separate form is used, it must include any…
- 18-235-61-09 · Withholding exemptions
- 18-235-61-10 · (c) No Form HW-4 in effect
- 18-235-61-11 · Taxation district in which to file
- 18-235-61-12 · Statutory period
- 18-235-61-13 · Records
- 18-235-61-14 · Change of ownership; transfer of business; employer…
- 18-235-65 · (Reserved) §18-235-66 Further withholdings at source;…
- 18-235-66 · Further withholdings at source; crediting of withheld taxes
- 18-235-67 · (Reserved
- 18-235-71 · Tax on corporations; rates; credit of shareholder of…
- 18-235-72 · (Reserved) SUBCHAPTER 5 (RESERVED) SUBCHAPTER 6 RETURNS AND…
- 18-235-92 · SUBCHAPTER 4 CORPORATION INCOME TAX HRS §235-71 §18-235-71…
- 18-235-93 · Joint returns
- 18-235-94 · Estate and trust returns
- 18-235-94.5 · (Reserved) §18-235-95 Partnership returns
- 18-235-95 · Partnership returns
- 18-235-96 · HRS §235-96 §18-235-96 Returns by persons making payments
- 18-235-96.5 · (Reserved) HRS §235-97 §18-235-97 Estimates; tax…