§237-33  Annual return, payment of tax. 
On or before the twentieth day of the fourth month following the close of the
taxable year, each taxpayer shall make a return showing the value of products,
gross proceeds of sales or gross income, and compute the amount of tax
chargeable against the taxpayer in accordance with this chapter and deduct the
amount of monthly payments (as hereinbefore provided), and transmit with the
taxpayer's report a remittance in the form required by section 237-31 covering
the residue of the tax chargeable against the taxpayer to the district office
of the department of taxation hereinafter designated.  The return shall be
signed by the taxpayer, if made by an individual, or by the president,
vice-president, secretary, or treasurer of a corporation, if made on behalf of
a 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, any
individual delegated by the entity shall sign the same on behalf of the
taxpayer.  If for any reason it is not practicable for the individual taxpayer
to sign the return, it may be done by any duly authorized agent.  The
department, for good cause shown, may extend the time for making the return on
the application of any taxpayer and grant such reasonable additional time
within which to make the same as may, by it, be deemed advisable.



Section 232-2 applies to the annual return, but
not to a monthly return. [L 1935, c 141, pt of §6; am L 1941, c 265, §4; am L
1943, c 4; RL 1945, §5464; am L 1945, c 253, §7; RL 1955, §117-28; am L 1957, c
34, §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]