§235-62  Return and payment of withheldtaxes.  (a)  Every employer required by this chapter to withholdtaxes on wages paid in any month shall make a return of such wages to thedepartment of taxation on or before the fifteenth day of the calendar month followingthe month for which the taxes have been withheld, except as provided insubsection (c).

(b)  The return shall be in such form,including computer printouts or other electronic formats, and contain suchinformation as may be prescribed by the director of taxation.  The return shallbe filed with the director at the first taxation district in Honolulu.

(c)  Every return required under this sectionshall be accompanied by a remission of the complete amount of tax withheld, asreported in the return; provided that each employer whose liability for taxeswithheld exceeds $40,000 annually shall remit the complete amount of taxwithheld on a semi-weekly schedule.  Notwithstanding the tax liabilitythreshold in this subsection, the director of taxation is authorized to requireany employer who is required to remit any withheld taxes to the federalgovernment on a semi-weekly schedule, to remit the complete amount of taxwithheld to the department on a semi-weekly schedule.  The director of taxationmay grant an exemption to the requirement to remit the complete amount of taxwithheld on a semi-weekly schedule for good cause.

(d)  If the director believes collection of thetax may be in jeopardy, the director may require any person required to make areturn under this section to make such return and pay such tax at any time.

(e)  The director may grant permission toemployers, whose liability to pay over the taxes withheld as provided in thissection shall not exceed $5,000 a year, to make returns and payments of thetaxes due on a quarterly basis during the calendar year, the returns andpayments to be made on or before the fifteenth day of the calendar month afterthe close of each quarter, to wit, on or before April 15, July 15, October 15,and January 15.  The director may grant permission to employers to make monthlypayments based on an estimated quarterly liability; provided that the employerfiles a reconciliation return on or before the fifteenth day of the calendarmonth after the close of each quarter during the calendar year as provided bythis section.  The director, for good cause, may extend the time for makingreturns and payments, but not beyond the fifteenth day of the second monthfollowing the regular due date of the return. With respect to wages paid out ofpublic moneys, the director, in the director's discretion, may prescribespecial forms for, and different procedures and times for the filing of, thereturns by employers paying the wages, or may waive the filing of any returnsupon the conditions and subject to rules the director may prescribe.

(f)  For purposes of this section,"semi-weekly schedule" means:

(1)  On or before the following Wednesday ifwages were paid on the immediately preceding Wednesday, Thursday, or Friday; or

(2)  On or before the following Friday ifwages were paid on the immediately preceding Saturday, Sunday, Monday, orTuesday.

In addition to the allowances provided under section231-21, each employer shall have at least three banking days following theclose of the semi-weekly period by which to remit the taxes withheld asprovided for in section 6302 of the Internal Revenue Code. [L Sp 1957, c 1, ptof §2; am L Sp 1959 2d, c 1, §16; am L 1964, c 24, §2; Supp, §121-17; am L1966, c 19, §3; am L 1967, c 26, §2 and c 37, §1; HRS §235-62; am L 1970, c 37,§2; am L 1980, c 211, §2; am L 1981, c 138, §2; gen ch 1985; am L 1992, c 38,§1; am L Sp 2001 3d, c 8, §2; am L 2004, c 113, §3; am L 2005, c 27, §2; am L2009, c 196, §3]

 

Note

 

  The 2009 amendment applies to returns and payments due afterMay 31, 2009.  L 2009, c 196, §8.