Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 231-15
Returns to be signed
RETURNS AND RECORDS, GENERALLY; VALIDITY
RETURNS
AND RECORDS, GENERALLY; VALIDITY
§231-15 Returns to be signed. Every return statement, or other document required to be made for taxation purposes shall be signed in accordance with forms or regulations prescribed by the department of taxation. Where forms or regulations have not been prescribed, every such return, statement, or other document shall be signed by the person required to make the return, statement, or other document or by some duly authorized person in the person's behalf.
The department of taxation may require that, if any person or persons actually prepare or sign a return for another person, the person or persons so preparing or signing the return shall sign a statement showing such facts and such authority to sign such return as may be prescribed by the department, and the department may by regulation define the classes of persons to whom this provision shall apply.
Any other provision of law to the contrary notwithstanding, no oath shall be required upon any tax return.
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In this chapter (40 sections)
- 231-8.5 · Electronic filing of tax returns
- 231-8.6 · REPEALED
- 231-9 · Tax collection; general duties,
- 231-9.2 · Offers in compromise
- 231-9.3 · Tax collection; mainland contractors working on federal…
- 231-9.4 · Credit or debit card remittances.]
- 231-9.5 · Assessment of additional taxes of corporations or partnerships
- 231-9.6 · Fiduciaries, liability
- 231-9.7 · Informalities not to invalidate assessments, mistakes in…
- 231-9.8 · Tax bills
- 231-9.9 · Filing and payment of taxes by electronic funds transfer
- 231-10 · Department; keep offices where
- 231-10.5 · 231-10.5
- 231-10.6 · Rules or administrative guidance
- 231-10.7 · Temporary rulemaking authority for regulation of tax matters
- 231-10.8 · 231-10.8
- 231-11 · Police to aid assessing or collecting officers
- 231-12 · REPEALED
- 231-13 · Director; examination, investigation, and collection
- 231-14 · Attorney
- 231-15 · Returns to be signed
- 231-15.3 · Signature presumed authentic
- 231-15.4 · Tax return preparers; preparer tax identification number…
- 231-15.5 · Disclosure by return preparers
- 231-15.6 · 231-15.6
- 231-15.7 · Returns by fiduciaries
- 231-15.8 · Time for performing certain acts postponed by reason of…
- 231-16 · Copies of returns
- 231-17 · Notices, how given
- 231-18 · Tax and other officials permitted to inspect returns;…
- 231-19 · REPEALED
- 231-19.3 · Disclosure of letter rulings, et al
- 231-19.5 · 231-19.5
- 231-20 · Evidence, tax records as
- 231-21 · Due date on Saturday, Sunday, or holiday
- 231-21.5 · 231-21.5
- 231-22 · REPEALED
- 231-23 · Adjustments and refunds
- 231-24 · Jeopardy assessments, etc
- 231-25 · Payment, enforcement of by assumpsit action or by levy and…