Haw. Code R. § 18-237D-8-01 - Filing of returns
(a) Time for filing
returns. Except as otherwise provided in section 18-237D-7-02, the times for
the filing of monthly, quarterly, or semiannual returns are as follows:
(1) For monthly returns, on or before the
last day of the calendar month following the month in which taxes accrued. The
return shall report the gross rental or gross rental proceeds derived from the
immediately previous month.
(2) For
quarterly returns, on or before the last day of the month after the close of
each quarter. For calendar year operators or plan managers, the returns shall
be due on or before April 30, July 31, October 31 and January 31.
(3) For semiannual returns, on or before the
last day of the month after the close of each six-month period. For calendar
year operators or plan managers, the returns shall be due on or before July 31
and January 31.
(b)
Payment of taxes. Payment of taxes shall accompany the return whether the
returns are filed monthly, quarterly, or semiannually.
(c) Where to obtain the filing forms. The
operator or plan manager shall obtain all forms for filing returns from the
department upon registration of the transient accommodations or resort time
share vacation plan.
Notes
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