Taxation district in which to file

All applications, returns, payments, statements, HRS §235-61 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.

Last amended: [Eff 2/16/82; am and ren §18-235-61-11 10/13/94] (Auth: HRS §§231-3(9), 235-61, 235-118) (Imp: HRS §§235-61 to 235-67) Statutory period. Where monthly or quarterly returns must be filed under section HRS §235-61 §18-235-61-12 235-62, HRS, and a final return for the taxable year showing the reconciliation of wages is required, the statutory period of limitation shall commence upon the filing of the final return for the taxable year or the due date of the final return, whichever is later. [Eff 2/1

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