§235-63  Statements to employees.  Every
employer required to deduct and withhold any tax on the wages of any employee
shall furnish to each employee in respect of the employee's employment during
the calendar year, on or before January 31 of the succeeding year, or if the
employee's employment is terminated before the close of a calendar year, within
thirty days after the date of receipt of a written request from the employee if
such thirty-day period ends before January 31, a written statement, showing the
period covered by the statement, the wages paid by the employer to the employee
during such period, and the amount of the tax deducted and withheld or paid in
respect of such wages.  Each such employer shall file on or before the last day
of February following the close of the calendar year a duplicate copy of each
such statement.  The department of taxation may grant to any employer a
reasonable extension of time, not in excess of sixty days, with respect to any
statement required by this section to be furnished to an employee or filed, and
may by regulation provide for the furnishing or filing of statements at such
other times and containing such other information as may be required for the
administration of this chapter.  The department shall prescribe the form of the
statement required by this section and may adopt any federal form appropriate
for the purpose. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp,
§121-18; HRS §235-63; am L 1980, c 236, §1; am L 1983, c 88, §3; gen ch 1985]