Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-61-14 — Change of ownership; transfer of business; employer going out of business
An employer must notify the director or designee if there is a change in the business, including: a sale or other transfer of the business; the employer is going out of business; the employer or business has a change of address; or the name of the business changes.
Source: official text