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



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



(c)  Every return required under this section
shall be accompanied by a remission of the complete amount of tax withheld, as
reported in the return; provided that each employer whose liability for taxes
withheld exceeds $40,000 annually shall remit the complete amount of tax
withheld on a semi-weekly schedule.  Notwithstanding the tax liability
threshold in this subsection, the director of taxation is authorized to require
any employer who is required to remit any withheld taxes to the federal
government on a semi-weekly schedule, to remit the complete amount of tax
withheld to the department on a semi-weekly schedule.  The director of taxation
may grant an exemption to the requirement to remit the complete amount of tax
withheld on a semi-weekly schedule for good cause.



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



(e)  The director may grant permission to
employers, whose liability to pay over the taxes withheld as provided in this
section shall not exceed $5,000 a year, to make returns and payments of the
taxes due on a quarterly basis during the calendar year, the returns and
payments to be made on or before the fifteenth day of the calendar month after
the 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 monthly
payments based on an estimated quarterly liability; provided that the employer
files a reconciliation return on or before the fifteenth day of the calendar
month after the close of each quarter during the calendar year as provided by
this section.  The director, for good cause, may extend the time for making
returns and payments, but not beyond the fifteenth day of the second month
following the regular due date of the return. With respect to wages paid out of
public moneys, the director, in the director's discretion, may prescribe
special forms for, and different procedures and times for the filing of, the
returns by employers paying the wages, or may waive the filing of any returns
upon 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 if
wages were paid on the immediately preceding Wednesday, Thursday, or Friday; or



(2)  On or before the following Friday if
wages were paid on the immediately preceding Saturday, Sunday, Monday, or
Tuesday.



In addition to the allowances provided under section
231-21, each employer shall have at least three banking days following the
close of the semi-weekly period by which to remit the taxes withheld as
provided for in section 6302 of the Internal Revenue Code. [L Sp 1957, c 1, pt
of §2; am L Sp 1959 2d, c 1, §16; am L 1964, c 24, §2; Supp, §121-17; am L
1966, 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 L
2009, c 196, §3]



 



Note



 



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