§235-96  Returns by persons making payments. By duly promulgated regulations the department of taxation may require that anyindividual, partnership, corporation, joint stock company, association,insurance company, or other person, being a resident or having a place ofbusiness in this State, in whatever capacity acting, including lessees ormortgagors of real and personal property, fiduciaries, employers, and allofficers and employees of the State or of any political subdivision thereof,having the control, receipt, custody, disposal, or payment of any annuity orinterest on deposits or funds held in trust, including taxable income fromendowment 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, onsuch date or dates as the department shall from time to time designate, make areturn to the department furnishing the information required by theregulations. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp,§121-30; HRS §235-96]