§235-98  Returns; form, verification andauthentication, time of filing.  Returns shall be in such form as thedepartment of taxation may prescribe from time to time and shall be verified bywritten declarations that the statements therein made are subject to thepenalties prescribed in section 231-36.  Corporate returns shall beauthenticated by the signature of the president, vice president, treasurer,assistant treasurer, chief accounting officer, or any other officer dulyauthorized so to act, under the penalties prescribed by section 231-36.  Thefact that an individual's name is signed on the corporation return shall beprima facie evidence that the individual is authorized to sign the return onbehalf of the corporation.

The department may grant a reasonable extensionof time for filing returns under such rules as it shall prescribe.  Except asotherwise provided by statute for cases in which exceptional circumstancesrequire additional time, including cases of persons who are outside the UnitedStates, no extension of time for filing returns shall be for more than sixmonths in order to expedite the timely determination of tax liability and thetimely 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 afterDecember 31, 2002.  L 2003, c 14, §4.