ยง231-31 - Nonresidents engaged in business, etc.
ยง231-31ย Nonresidents engaged in business,
etc., service of process on, designation of agent for service of process.ย
Every nonresident individual who, jointly, severally, or jointly and severally,
is subject to a tax upon the gross or net income from, or sales of, an
occupation, trade, or business carried on in the State, in whole or in part, or
upon the carrying on of such occupation, trade, or business, or upon the use or
keeping for use of property therein, shall file with the department of taxation
in the district in which the occupation, trade, or business is carried on, the
name and address of a person residing within the State upon whom process may be
served, and in default of such designation, and if the nonresident individual
cannot be found in the State, service of process in any action for the
collection of the taxes may be made on any manager, superintendent, or other
person in charge, employed in the carrying on of the occupation, trade, or
business, with like effect as if the person so served had been designated by
the nonresident as the nonresident's agent for such purpose; provided that
nothing therein shall preclude the service of process in any other manner
provided by law. [L 1953, c 67, ยง2; RL 1955, ยง115-36; am L Sp 1959 2d, c 1,
ยง16; am L 1967, c 37, ยง1; HRS ยง231-31; gen ch 1985]
Rules of Court
ย Service, see HRCP rule 4(d)(1).