HRS § 244D-6 — Return, form, contents


§244D-6 Return, form, contents. Every
taxpayer shall, on or before the twentieth day of each month, file with the
department a return showing all sales of liquor by gallonage and dollar volume
in each liquor category defined in section 244D-1 and taxed under section
244D-4(a) made by the taxpayer during the preceding month, showing separately
the amount of the nontaxable sales, and the amount of the taxable sales, and
the tax payable thereon. The form and manner of the return shall be prescribed
by the department and shall contain any information the department may deem
necessary for the proper administration of this chapter.