HRS § 237-33 — Annual return, payment of tax


§237-33 Annual return, payment of
tax. On or before the twentieth day of the fourth month following the
close of the taxable year, each taxpayer shall make a return showing the value
of products, gross proceeds of sales or gross income, and compute the amount of
tax chargeable against the taxpayer in accordance with this chapter and deduct
the amount of monthly payments (as hereinbefore provided), and transmit with
the taxpayer's report a remittance in the form required by section 237-31
covering the residue of the tax chargeable against the taxpayer. The return
shall be signed by the taxpayer, if made by an individual, or by the president,
vice-president, secretary, or treasurer of a corporation, if made on behalf of
a corporation. If made on behalf of a partnership, firm, society,
unincorporated association, group, hui, joint adventure, joint stock company,
corporation, trust estate, decedent's estate, trust, or other entity, any
individual delegated by the entity shall sign the same on behalf of the
taxpayer. If for any reason it is not practicable for the individual taxpayer
to sign the return, it may be done by any duly authorized agent. The
department, for good cause shown, may extend the time for making the return on
the application of any taxpayer and grant such reasonable additional time
within which to make the same as may, by it, be deemed advisable.
Section 232-2 applies to the annual return, but
not to a monthly return.