Haw. Code R. § 18-231-9.4-05 - Continuing liability of taxpayer
(a) A taxpayer, who
tenders payment of taxes, or, on whose behalf a third party tenders payment of
taxes by credit card or debit card is not relieved of liability for such taxes
until the payment is actually received by the Department and is not required to
be returned pursuant to § 18-231-9.4-06 of this section. This continuing
liability of the taxpayer is in addition to, and not in lieu of, any liability
of the issuer of the credit card or debit card or financial institution
pursuant to § 18-231-9.4-05(b) of this section.
(b) If a payor has tendered a payment of
taxes by credit card or debit card, the credit card or debit card transaction
has been guaranteed expressly by a financial institution, and the Department is
not duly paid, then the Department shall have a lien for the guaranteed amount
of the transaction upon all the assets of the institution making such
guarantee. The unpaid amount shall be paid out of such assets in preference to
any other claims whatsoever against such guaranteeing institution, except the
necessary costs and expenses of administration and the reimbursement of the
United States for the amount expended in the redemption of the circulating
notes of such institution.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.