HRS § 235-66 — Further withholdings at source; crediting of withheld taxes


§235-66 Further withholdings at source;
crediting of withheld taxes. (a) The department of taxation by
regulation, may require the deduction and withholding of tax from any gross
income or adjusted gross income of a nonresident, in order to collect the tax
imposed by this chapter on the nonresident.
(b) Income upon which any tax has been
withheld at the source under sections 235-61 to 235-64.2, or under regulations
adopted pursuant to subsection (a), shall be included in the return of the
recipient of such income, but any amount of tax so withheld shall be credited
against the amount of income tax as computed in the return, and if in excess of
the tax due for the taxable year shall be refunded as provided in section
235-110.