§235-67  Indemnity of withholder.  Every
person required to withhold a tax under sections 235-61 to 235-64, or under
regulations adopted pursuant to section 235-66(a), is made liable for such tax
and is relieved of liability for or upon the claim or demand of any other
person for the amount of any payments to the department of taxation made in
accordance with such sections. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1,
§16; Supp, §121-22; HRS §235-67]