HAR § 18-235-61-11 — Taxation district in which to file

All applications, returns, payments, statements, forms, and correspondence the employer is required to file with or submit to the department, including any information required of the employee relating to employment and the payment of taxes, shall be filed with the director or designee in the taxation district in which the employer’s principal place of business is located. Where an employer is a nonresident and has no place of business in the State, all filings and submissions shall be made to the director or designee in the first taxation district of Oahu.