Haw. Code R. § 18-235-99 - Place and time of filing returns
(a) In general. An
individual taxpayer's income tax return for the taxable year shall be filed
with the director of taxation or designee in the taxation district in which the
taxpayer's residence or principal place of business is located, or if the
individual has no residence or place of business in the State, then the return
shall be filed with the director of taxation in Honolulu.
(b) Due date. Unless the due date for filing
is extended, the return shall be filed on or before the twentieth day of the
fourth month following the close of the taxable year. The return shall be
accompanied by payment of the balance of the tax due, after applying credits
allowable under chapter 235, HRS, and after deducting payments of estimated tax
for the taxable year, if any.
Notes
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