§235-67  Indemnity of withholder.  Everyperson required to withhold a tax under sections 235-61 to 235-64, or underregulations adopted pursuant to section 235-66(a), is made liable for such taxand is relieved of liability for or upon the claim or demand of any otherperson for the amount of any payments to the department of taxation made inaccordance 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]