HRS § 235-102.6 — Refund splitting


HRS
[§235-102.6] Refund splitting. (a)
Any individual taxpayer required to make a return under this chapter shall be
entitled to direct the deposit of an income tax refund into a maximum of three
checking or savings accounts at a financial institution; provided that a
taxpayer designating the direct deposit shall have electronically filed the
taxpayer's return for federal and state income taxes and made a similar direct
deposit electronic designation to the same checking or savings accounts on the
electronic return.
(b) The department of taxation shall be
authorized to modify and revise its returns and computer systems to carry out
the purposes of this section.