§237-33  Annual return, payment of tax. On or before the twentieth day of the fourth month following the close of thetaxable year, each taxpayer shall make a return showing the value of products,gross proceeds of sales or gross income, and compute the amount of taxchargeable against the taxpayer in accordance with this chapter and deduct theamount of monthly payments (as hereinbefore provided), and transmit with thetaxpayer's report a remittance in the form required by section 237-31 coveringthe residue of the tax chargeable against the taxpayer to the district officeof the department of taxation hereinafter designated.  The return shall besigned by the taxpayer, if made by an individual, or by the president,vice-president, secretary, or treasurer of a corporation, if made on behalf ofa corporation.  If made on behalf of a partnership, firm, society,unincorporated association, group, hui, joint adventure, joint stock company,corporation, trust estate, decedent's estate, trust, or other entity, anyindividual delegated by the entity shall sign the same on behalf of thetaxpayer.  If for any reason it is not practicable for the individual taxpayerto sign the return, it may be done by any duly authorized agent.  Thedepartment, for good cause shown, may extend the time for making the return onthe application of any taxpayer and grant such reasonable additional timewithin which to make the same as may, by it, be deemed advisable.

Section 232-2 applies to the annual return, butnot to a monthly return. [L 1935, c 141, pt of §6; am L 1941, c 265, §4; am L1943, c 4; RL 1945, §5464; am L 1945, c 253, §7; RL 1955, §117-28; am L 1957, c34, §10; am L Sp 1959 2d, c 1, §16; am L 1965, c 75, §1; am L 1967, c 37, §1;HRS §237-33; am L 1980, c 237, §1; gen ch 1985]