Filing of returns

# (a)

Time for filing returns. Except as otherwise provided in section HRS §237D-8 18-237D-7-02, the times for the filing of monthly, quarterly, or semiannual returns are as follows:

# (1)

For monthly returns, on or before the last day of the calendar month following the month in which taxes accrued. The return shall report the gross rental or gross rental proceeds derived from the immediately previous month.

# (2)

For quarterly returns, on or before the last day of the month after the close of each quarter. For calendar year operators or plan managers, the returns shall be due on or before April 30, July 31, October 31 and January 31.

# (3)

For semiannual returns, on or before the last day of the month after the close of each six- month period. For calendar year operators or plan managers, the returns shall be due on or before July 31 and January 31.

# (b)

Payment of taxes. Payment of taxes shall accompany the return whether the returns are filed monthly, quarterly, or semiannually.

# (c)

Where to obtain the filing forms. The operator or plan manager shall obtain all forms for filing returns from the department upon registration of the transient accommodations or resort time share vacation plan.

Last amended: [Eff 11/25/88; am 6/3/05] (Auth: HRS §§231-3(9), 237D-16(b), 237D-8) (Imp: HRS §§237-30, 237D-8) HRS §237D-8

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