HAR § 18-251-4-01 — Returns and payments

(a) On or before the last day of each calendar month, every person taxable under this chapter during the preceding calendar month shall file a sworn tax return for the business activity of the previous month with the director in a form prescribed by the director unless the person has obtained permission to make tax returns and payments on a quarterly or semiannual basis. (b) The person shall be required to file monthly, quarterly, or semiannual tax returns, and annual tax returns with the department in the same manner and at the same time as the tax returns are filed in accordance with chapter 237, HRS, except as otherwise provided in this chapter. (c) All required tax returns and payments shall be filed or made with the taxation district office where the business is located and registered or with the first taxation district office, 830 Punchbowl Street, Honolulu, Hawaii 96813. All required tax returns shall indicate the taxation district or districts where the business activity upon which the tax is imposed is situated. A tax return which fails to indicate such taxation district shall be deemed an incomplete return and shall be returned to the taxpayer for proper filing. (d) At any time, the director may revoke the permission given to file a return and make payments thereon on a quarterly or semiannual basis during the calendar year if: (1) A person becomes delinquent in the filing of the tax return or the payment of taxes due thereon; (2) The director determines that the person plans to depart quickly from the State or is disposing of or concealing assets or doing any other act tending to prejudice or jeopardize the proper administration of this chapter, including the assessment or collection of a deficiency. In addition to revoking the permission granted, the director may immediately assess, insofar as not previously assessed, the taxes imposed by this chapter; or (3) The person’s total tax liability for the calendar year exceeds $2,000 for quarterly returns or $1,000 for semiannual returns. Upon revocation, the person shall file a tax return of the installment of the tax due on or before the last day of the calendar month following the month, quarter, or semiannual period, as the case may be, in which the liability arose and each month thereafter. The person shall transmit the return with a remittance for the amount of the tax, to the appropriate taxation district office in accordance with subsection (c).