§238-5  Returns.  (a)  On or before thelast day of each calendar month, any person who has become liable for thepayment of a tax under this chapter during the preceding calendar month inrespect of any property, services, or contracting, or the use thereof, shallfile a return with the assessor of the taxation district in which the propertywas held or the services or contracting were received when the tax first becamepayable, or with the director of taxation at Honolulu, setting forth adescription of the property, services, or contracting and the character andquantity thereof in sufficient detail to identify the same or otherwise in suchreasonable detail as the director by rule shall require, and the purchase priceor value thereof as the case may be.  The return shall be accompanied by aremittance in full of the tax, computed at the rate specified in section 238-2or 238-2.3 upon the price or value so returned.  Any tax remaining unpaid afterthe last day following the end of the calendar month during which the tax firstbecame payable shall become delinquent; provided that a receipt from a sellerrequired or authorized to collect the tax, given to a taxpayer in accordancewith section 238-6, shall be sufficient to relieve the taxpayer from further liabilityfor the tax to which the receipt may refer, or for the return thereof.

(b)  Notwithstanding subsection (a), a taxpayermay be eligible to file the taxpayer's return required under this section andmake payments thereon on a quarterly or semiannual basis during the calendar orfiscal year, the return and payment to be made on or before the last day of thecalendar month after the close of each quarter or semiannual period, to wit:

(1)  For calendar year taxpayers filing on a quarterlybasis, on or before April 30, July 31, October 31, and January 31;

(2)  For calendar year taxpayers filing on asemiannual basis, on or before July 31, and January 31;

(3)  For fiscal year taxpayers filing on a quarterlybasis, on or before the last day of the fourth month, seventh month, and tenthmonth following the beginning of the fiscal year and on or before the last dayof the month following the close of the fiscal year; or

(4)  For fiscal year taxpayers filing on a semiannualbasis, on or before the last day of the seventh month following the beginningof the fiscal year and on or before the last day of the month following theclose of the fiscal year;

if the taxpayer possesses a valid and current permitto file the taxpayer's general excise tax return and to make payments thereonon a quarterly or semiannual basis issued by the director pursuant to section237-30.  A taxpayer may also be eligible to make monthly payments based on thetaxpayer's estimated quarterly or semiannual liability with a reconciliation returnat the end of each quarter or semiannual period during the calendar or fiscalyear, as heretofore provided, if the taxpayer possesses a valid and currentpermit to file quarterly or semiannual reconciliation general excise taxreturns and to make monthly payments, issued by the director pursuant tosection 237-30.

(c)  On or before the twentieth day of thefourth month following the close of the taxable year, every person who hasbecome liable for the payment of taxes both under this chapter and also underchapter 237 during the preceding calendar or fiscal year shall file a returnsummarizing the person's liability under this chapter for the taxable year, insuch form as the director shall prescribe and shall file it with the person'sannual return of general excise taxes. [L 1965, c 155, pt of §2; Supp, §119-5;am L 1966, c 19, §2; am L 1967, c 37, §1; HRS §238-5; am L 1981, c 137, §1; gench 1985; am L 1993, c 39, §3; am L 1999, c 70, §6; am L 2000, c 198, §11]