Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 236D-6
Date payment due; date deemed received
Official textcapitol.hawaii.gov
§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.
Source: view the official text
In this chapter (22 sections)
- 236D-1 · Short title
- 236D-2 · Definitions
- 236D-2.3 · 236D-2.3
- 236D-2.5 · Taxation under chapter 236D; applicable exclusion amount
- 236D-3 · Residents; tax imposed; credit for tax paid other state
- 236D-3.5 · Generation-skipping transfers; tax imposed; credit for tax…
- 236D-4 · Nonresidents; tax imposed; exemption
- 236D-4.5 · Nonresidents not citizens; tax imposed; exemption
- 236D-5 · Tax reports; date to be filed; extensions
- 236D-6 · Date payment due; date deemed received
- 236D-7 · Interest on amount due; extension of time to file federal…
- 236D-8 · Department to issue release; final settlement of account
- 236D-9 · Amended returns; final determination
- 236D-10 · Administration; rules
- 236D-11 · Sale of property to pay tax; creation of lien
- 236D-12 · Liability for failure to pay tax before distribution or…
- 236D-13 · Refund for overpayment
- 236D-14 · REPEALED
- 236D-15 · Administration by department; action for collection of tax;…
- 236D-16 · Expenses of court proceeding
- 236D-17 · Who liable, amount
- 236D-18 · Disposition of revenues