HAR § 18-251-5-01 — Remittances

The provisions of section 237-31, HRS, shall apply. Each remittance of taxes imposed by this chapter shall be made by money, bank draft, check, cashier’s check, money order, or certificate of deposit payable to the Hawaii state tax collector. The remittance, together with the tax return, shall be sent to the appropriate taxation district office where the business upon which the tax is imposed is located. If the person operates a business in more than one taxation district, the remittance and the tax return may be sent to the taxation district in which the business is registered or to the first taxation district office.