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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 235-64

Taxes withheld by employer held in trust; employer's liability

Official textcapitol.hawaii.gov


§235-64 Taxes withheld by employer held in trust; employer's liability.

# (a)

All taxes withheld by any employer under section 235-61 shall be held in trust by the employer for the State and for the payment of the same to the collector in the manner and at the time required by this chapter. If any employer fails, neglects, or refuses to deduct and withhold from the wages paid to an employee, or to pay over, the amount of tax required, the employer shall be liable to pay to the State the amount of the tax. An employer may recover from an employee any amount which the employer should have withheld but did not withhold from the employee's wages, if the employer has been required to pay and has paid the amount to the State out of the employer's own funds pursuant to this section.

# (b)

In addition to the liability imposed by subsection (a), if any employer fails, neglects, or refuses to deduct and withhold from the wages paid to any employee, or to pay over, the amount of tax required, any person excluding those who have only ministerial duties, who is under a duty to deduct and withhold or to pay over, the amount of tax required, and who wilfully fails to perform such duty, shall be liable to the State for the amount of the tax. The liability may be assessed and collected in the same manner as the liability imposed by subsection (a); provided that two or more persons may be assessed under this subsection jointly or in the alternative, but the tax shall be collected only once with respect to the same wages. The voluntary or involuntary dissolution of the employer, or the withdrawal and surrender of its right to engage in business within this State shall not discharge the liability hereby imposed.

Last amended: [L Sp 1957, c 1, pt of §2; am L 1959, c 277, §11; Supp, §121-19; HRS §235-64; am L 1974, c 11, §1; gen ch 1985; am L 1990, c 82, §1; am L 2002, c 153, §4] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 235-38.5 · Application
  2. 235-39 · Citation of part
  3. 235-51 · Tax imposed on individuals; rates
  4. 235-51.5 · Pass-through entity taxation election
  5. 235-52 · Tax in case of joint return or return of surviving spouse
  6. 235-53 · Tax tables for individuals
  7. 235-54 · Exemptions
  8. 235-55 · Tax credits for resident taxpayers
  9. 235-55.5 · REPEALED
  10. 235-55.6 · Expenses for household and dependent care services necessary…
  11. 235-55.7 · Income tax credit for low-income household renters
  12. 235-55.8 · REPEALED
  13. 235-55.9 · REPEALED
  14. 235-56 · 235-56
  15. 235-58 · 235-58
  16. 235-59 · Decedents
  17. 235-60 · REPEALED
  18. 235-61 · Withholding of tax on wages
  19. 235-62 · Return and payment of withheld taxes
  20. 235-63 · Statements to employees
  21. 235-64 · Taxes withheld by employer held in trust; employer's liability
  22. 235-64.2 · Withholdings by partnerships, estates, and trusts
  23. 235-65 · REPEALED
  24. 235-66 · Further withholdings at source; crediting of withheld taxes
  25. 235-67 · Indemnity of withholder
  26. 235-68 · Withholding of tax on the disposition of real property by…
  27. 235-69 · 235-69
  28. 235-71 · Tax on corporations; rates; credit of shareholder of regulated…
  29. 235-71.5 · Alternative tax for corporations
  30. 235-72 · Corporations carrying on business in partnership
  31. 235-81 · to 235-89 REPEALED
  32. 235-91 · REPEALED
  33. 235-91.5 · Income tax credits; ordering of credit claims
  34. 235-92 · Returns, who shall make
  35. 235-93 · Joint returns
  36. 235-93.4 · Effect of civil union
  37. 235-93.5 · REPEALED
  38. 235-94 · Returns by agent, guardian, etc.; liability of fiduciaries
  39. 235-94.5 · REPEALED
  40. 235-95 · Partnership returns
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