HRS § 237D-7 — Annual return


§237D-7 Annual
return. On or before the twentieth day of
the fourth month following the close of the taxable year, every person who has
become liable for the payment of the taxes under this chapter during the
preceding tax year shall file a return summarizing that person's liability
under this chapter for the year, in the form and manner prescribed by the department,
and shall transmit with the return a remittance covering the residue of the tax
due, if any. 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 reasonable additional time within which to make the
return as the department may deem advisable.
Section 232-2 applies to the annual return, but
not to a monthly return.