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