§235-98  Returns; form, verification and
authentication, time of filing.  Returns shall be in such form as the
department of taxation may prescribe from time to time and shall be verified by
written declarations that the statements therein made are subject to the
penalties prescribed in section 231-36.  Corporate returns shall be
authenticated by the signature of the president, vice president, treasurer,
assistant treasurer, chief accounting officer, or any other officer duly
authorized so to act, under the penalties prescribed by section 231-36.  The
fact that an individual's name is signed on the corporation return shall be
prima facie evidence that the individual is authorized to sign the return on
behalf of the corporation.



The department may grant a reasonable extension
of time for filing returns under such rules as it shall prescribe.  Except as
otherwise provided by statute for cases in which exceptional circumstances
require additional time, including cases of persons who are outside the United
States, no extension of time for filing returns shall be for more than six
months in order to expedite the timely determination of tax liability and the
timely remission of taxes. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1,
§16; Supp, §121-32; HRS §235-98; am L 1995, c 92, §10; am L 2003, c 14, §2]



 



Note



 



  The 2003 amendment applies to taxable years beginning after
December 31, 2002.  L 2003, c 14, §4.