§235-66  Further withholdings at source;crediting of withheld taxes.  (a)  The department of taxation byregulation, may require the deduction and withholding of tax from any grossincome or adjusted gross income of a nonresident, in order to collect the taximposed by this chapter on the nonresident.

(b)  Income upon which any tax has beenwithheld at the source under sections 235-61 to 235-64, or under regulationsadopted pursuant to subsection (a), shall be included in the return of therecipient of such income, but any amount of tax so withheld shall be creditedagainst the amount of income tax as computed in the return, and if in excess ofthe tax due for the taxable year shall be refunded as provided in section235-110. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-21;HRS §235-66]