§235-96  Returns by persons making payments. 
By duly promulgated regulations the department of taxation may require that any
individual, partnership, corporation, joint stock company, association,
insurance company, or other person, being a resident or having a place of
business in this State, in whatever capacity acting, including lessees or
mortgagors of real and personal property, fiduciaries, employers, and all
officers and employees of the State or of any political subdivision thereof,
having the control, receipt, custody, disposal, or payment of any annuity or
interest on deposits or funds held in trust, including taxable income from
endowment policies, other interest (except interest coupons payable to bearer),
dividends, wages, rentals, royalties, premiums, or other emoluments, gains,
profits, and income, paid or payable during any year to any person, shall, on
such date or dates as the department shall from time to time designate, make a
return to the department furnishing the information required by the
regulations. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp,
§121-30; HRS §235-96]