§235-99  Same; place for filing. Returns shall be filed with the collector for the taxation district in which islocated the legal residence or principal place of business of the person makingthe return, or, if such person has no legal residence or principal place ofbusiness in the State, then with the collector at Honolulu. [L Sp 1957, c 1, ptof §2; Supp, §121-33; am L 1967, c 37, §1; HRS §235-99]