HRS § 236D-6 — Date payment due; date deemed received


§236D-6 Date payment due; date deemed
received. (a) The taxes imposed by this chapter shall be paid to the
department on or before the date the return for the taxes is required to be
filed under section 236D-5.
(b) For the purposes of this chapter, the
timely filing of any tax return, claim, statement, report, or other document
required or authorized to be filed with, or the timeliness of any payment made
to, the department and any notice required or authorized to be given by the
department shall be governed by chapter 231.