Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 231-31 — Nonresidents engaged in business, etc., service of process on, designation of agent for service of process
§231-31 Nonresidents engaged in
business, etc., service of process on, designation of agent for service of
process. Every nonresident individual who, jointly, severally, or jointly
and severally, is subject to a tax upon the gross or net income from, or sales
of, an occupation, trade, or business carried on in the State, in whole or in
part, or upon the carrying on of the occupation, trade, or business, or upon
the use or keeping for use of property therein, shall file with the department
of taxation in the form and manner prescribed by the department, the name and
address of a person residing within the State upon whom process may be served,
and in default of the designation, and if the nonresident individual cannot be
found in the State, service of process in any action for the collection of the
taxes may be made on any manager, superintendent, or other person in charge,
employed in the carrying on of the occupation, trade, or business, with like
effect as if the person so served had been designated by the nonresident as the
nonresident's agent for such purpose; provided that nothing therein shall
preclude the service of process in any other manner provided by law.
Source: official text