Place and time of filing returns

# (a)

In general. An individual taxpayer’s income HRS §235-99 tax return for the taxable year shall be filed with the director of taxation or designee in the taxation district in which the taxpayer’s residence or principal place of business is located, or if the individual has no residence or place of business in the State, then the return shall be filed with the director of taxation in Honolulu.

# (b)

Due date. Unless the due date for filing is extended, the return shall be filed on or before the twentieth day of the fourth month following the close of the taxable year. The return shall be accompanied by payment of the balance of the tax due, after applying credits allowable under chapter 235, HRS, and after deducting payments of estimated tax for the taxable year, if any.

Last amended: [Eff 2/16/82; am 6/28/93] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235- 99) §18-235-100 to

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