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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 235-67

Indemnity of withholder

Official textcapitol.hawaii.gov


§235-67 Indemnity of withholder. Every person required to withhold a tax under sections 235-61 to 235-64, or under regulations adopted pursuant to section 235-66(a), is made liable for such tax and is relieved of liability for or upon the claim or demand of any other person for the amount of any payments to the department of taxation made in accordance with such sections.

Last amended: [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-22; HRS §235-67] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 235-52 · Tax in case of joint return or return of surviving spouse
  2. 235-53 · Tax tables for individuals
  3. 235-54 · Exemptions
  4. 235-55 · Tax credits for resident taxpayers
  5. 235-55.5 · REPEALED
  6. 235-55.6 · Expenses for household and dependent care services necessary…
  7. 235-55.7 · Income tax credit for low-income household renters
  8. 235-55.8 · REPEALED
  9. 235-55.9 · REPEALED
  10. 235-56 · 235-56
  11. 235-58 · 235-58
  12. 235-59 · Decedents
  13. 235-60 · REPEALED
  14. 235-61 · Withholding of tax on wages
  15. 235-62 · Return and payment of withheld taxes
  16. 235-63 · Statements to employees
  17. 235-64 · Taxes withheld by employer held in trust; employer's liability
  18. 235-64.2 · Withholdings by partnerships, estates, and trusts
  19. 235-65 · REPEALED
  20. 235-66 · Further withholdings at source; crediting of withheld taxes
  21. 235-67 · Indemnity of withholder
  22. 235-68 · Withholding of tax on the disposition of real property by…
  23. 235-69 · 235-69
  24. 235-71 · Tax on corporations; rates; credit of shareholder of regulated…
  25. 235-71.5 · Alternative tax for corporations
  26. 235-72 · Corporations carrying on business in partnership
  27. 235-81 · to 235-89 REPEALED
  28. 235-91 · REPEALED
  29. 235-91.5 · Income tax credits; ordering of credit claims
  30. 235-92 · Returns, who shall make
  31. 235-93 · Joint returns
  32. 235-93.4 · Effect of civil union
  33. 235-93.5 · REPEALED
  34. 235-94 · Returns by agent, guardian, etc.; liability of fiduciaries
  35. 235-94.5 · REPEALED
  36. 235-95 · Partnership returns
  37. 235-96 · Returns by persons making payments
  38. 235-96.5 · Returns relating to unemployment
  39. 235-97 · Estimates; tax payments; returns
  40. 235-98 · Returns; form, verification and authentication, time of filing
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