§235-63  Statements to employees.  Everyemployer required to deduct and withhold any tax on the wages of any employeeshall furnish to each employee in respect of the employee's employment duringthe calendar year, on or before January 31 of the succeeding year, or if theemployee's employment is terminated before the close of a calendar year, withinthirty days after the date of receipt of a written request from the employee ifsuch thirty-day period ends before January 31, a written statement, showing theperiod covered by the statement, the wages paid by the employer to the employeeduring such period, and the amount of the tax deducted and withheld or paid inrespect of such wages.  Each such employer shall file on or before the last dayof February following the close of the calendar year a duplicate copy of eachsuch statement.  The department of taxation may grant to any employer areasonable extension of time, not in excess of sixty days, with respect to anystatement required by this section to be furnished to an employee or filed, andmay by regulation provide for the furnishing or filing of statements at suchother times and containing such other information as may be required for theadministration of this chapter.  The department shall prescribe the form of thestatement required by this section and may adopt any federal form appropriatefor 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]