RETURNSAND PAYMENTS

 

§237-30  Monthly, quarterly, or semiannualreturn, computation of tax, payment.  (a)  The taxes levied hereunder shallbe payable in monthly installments on or before the twentieth day of thecalendar month following the month in which they accrue.  The taxpayer, on orbefore the twentieth day of the calendar month following the month in which thetaxes accrue, shall make out and sign a return of the installment of tax forwhich the taxpayer is liable for the preceding month and transmit the same,together with a remittance, in the form required by section 237-31, for theamount of the tax, to the office of the department of taxation in theappropriate district hereinafter designated.

(b)  Notwithstanding subsection (a), thedirector of taxation, for good cause, may permit a taxpayer to file thetaxpayer's return required under this section and make payments thereon:

(1)  On a quarterly basis during the calendar orfiscal year, the return and payment to be made on or before the twentieth dayof the calendar month after the close of each quarter, to wit:  for calendaryear taxpayers, on or before April 20, July 20, October 20, and January 20 or,for fiscal year taxpayers, on or before the twentieth day of the fourth month,seventh month, and tenth month following the beginning of the fiscal year andon or before the twentieth day of the month following the close of the fiscalyear; provided that the director is satisfied that the grant of the permit willnot unduly jeopardize the collection of the taxes due thereon and thetaxpayer's total tax liability for the calendar or fiscal year under thischapter will not exceed $4,000; or

(2)  On a semiannual basis during the calendar orfiscal year, the return and payment to be made on or before the twentieth dayof the calendar month after the close of each six-month period, to wit:  forcalendar year taxpayers, on July 20 and January 20 or, for fiscal yeartaxpayers, on or before the twentieth day of the seventh month following thebeginning of the fiscal year and on or before the last day of the monthfollowing the close of the fiscal year; provided that the director is satisfiedthat the grant of the permit will not unduly jeopardize the collection of thetaxes due thereon and the taxpayer's total tax liability for the calendar orfiscal year under this chapter will not exceed $2,000.

The director, for good cause, may permit ataxpayer to make monthly payments based on the taxpayer's estimated quarterlyor semiannual liability, provided the taxpayer files a reconciliation return atthe end of each quarter or at the end of each six-month period during thecalendar or fiscal year, as provided in this section.

(c)  If a taxpayer filing the taxpayer's returnon a quarterly or semiannual basis, as provided in this section, becomesdelinquent in either the filing of the taxpayer's return or the payment of thetaxes due thereon, or if the liability of a taxpayer, who possesses a permit tofile the taxpayer's return and to make payments on a semiannual basis exceeds$2,000 in general excise taxes during the calendar year or exceeds $4,000 ingeneral excise taxes during the calendar year if making payments on a quarterlybasis, or if the director determines that any such quarterly or semiannualfiling of return would unduly jeopardize the proper administration of thischapter, including the assessment or collection of the general excise tax, thedirector may, at any time, revoke a taxpayer's permit, in which case thetaxpayer will then be required to file the taxpayer's return and make paymentsthereon as herein provided in subsection (a).

(d)  The director may adopt and promulgaterules and regulations to carry out the purposes of this section.

(e)  Section 232-2 does not apply to a monthlyreturn. [L 1935, c 141, §5; am L 1941, c 265, §3; RL 1945, §5461; am L 1945, c253, §5; am L 1953, c 161, §5; RL 1955, §117-25; am L 1957, c 34, §9; am L Sp1959 2d, c 1, §16; am L 1964, c 23, §2; am L 1965, c 177, §1; am L 1967, c 26,§1 and c 37, §1; HRS §237-30; am L 1981, c 139, §1; am L 1985, c 130, §1; gench 1985; am L 1993, c 39, §1; am L Sp 2001 3d, c 8, §3; am L 2009, c 196, §4]

 

 

Note

 

  The 2009 amendment applies to returns and payments due afterMay 31, 2009. L 2009, c 196, §8.

 

Cross References

 

  Rules, see chapter 91.