Haw. Code R. § 18-231-9.4-03 - Authority to receive

(a) Payment on a tax type may be made by credit card or debit card as authorized by this section. Payment of taxes by credit card or debit card is voluntary on the part of the taxpayer. Only credit cards or debit cards approved by the Department may be used for this purpose and only in payment of the tax liabilities of the tax type specified by the Department may be paid by credit card or debit card. All such payments must be made in the manner and in accordance with the forms, instructions and procedures prescribed by the Department. All references in this section to tax also include interest, penalties, additional amounts, and additions to tax.

(b) Provisions relating to payments by electronic funds transfer other than payments by credit card and debit card are contained in section 231-9.9, HRS and the rules promulgated pursuant to section 231-9.9, HRS.

Notes

Haw. Code R. § 18-231-9.4-03

[Eff 08/04/2006] (Auth: HRS § 231-3(9)) (Imp: HRS § 231-9.4)

The amended version of this section by Hawaii Administrative Rules Listing of Filings, 2018-01, March, eff. 3/17/2018 is not yet available.