§236D-9  Amended returns; finaldetermination.  (a)  If an amended federal return is filed, thereimmediately shall be filed with the department an amended Hawaii report with atrue copy of the amended federal return.  If an additional tax under this chapteris required to be paid pursuant to the amended return, the person required topay the tax shall pay the additional tax, together with interest as provided insection 236D-7, at the same time the amended return is filed, subject to anyextension election under section 236D-7.

(b)  Upon final determination of the federaltax due, the person, within sixty days after the determination, shall givewritten notice of the determination to the department in such forms as may beprescribed.  If any additional tax is due under this chapter by reason of thedetermination, the person shall pay the tax, together with interest as providedin section 236D-7, at the same time the notice is filed, subject to anyextension election under section 236D-7. [L 1983, c 217, pt of §1; am L 1994, c142, §8]