§238-5  Returns.  (a)  On or before the
last day of each calendar month, any person who has become liable for the
payment of a tax under this chapter during the preceding calendar month in
respect of any property, services, or contracting, or the use thereof, shall
file a return with the assessor of the taxation district in which the property
was held or the services or contracting were received when the tax first became
payable, or with the director of taxation at Honolulu, setting forth a
description of the property, services, or contracting and the character and
quantity thereof in sufficient detail to identify the same or otherwise in such
reasonable detail as the director by rule shall require, and the purchase price
or value thereof as the case may be.  The return shall be accompanied by a
remittance in full of the tax, computed at the rate specified in section 238-2
or 238-2.3 upon the price or value so returned.  Any tax remaining unpaid after
the last day following the end of the calendar month during which the tax first
became payable shall become delinquent; provided that a receipt from a seller
required or authorized to collect the tax, given to a taxpayer in accordance
with section 238-6, shall be sufficient to relieve the taxpayer from further liability
for the tax to which the receipt may refer, or for the return thereof.



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



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



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



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



(4)  For fiscal year taxpayers filing on a semiannual
basis, on or before the last day of the seventh month following the beginning
of the fiscal year and on or before the last day of the month following the
close of the fiscal year;



if the taxpayer possesses a valid and current permit
to file the taxpayer's general excise tax return and to make payments thereon
on a quarterly or semiannual basis issued by the director pursuant to section
237-30.  A taxpayer may also be eligible to make monthly payments based on the
taxpayer's estimated quarterly or semiannual liability with a reconciliation return
at the end of each quarter or semiannual period during the calendar or fiscal
year, as heretofore provided, if the taxpayer possesses a valid and current
permit to file quarterly or semiannual reconciliation general excise tax
returns and to make monthly payments, issued by the director pursuant to
section 237-30.



(c)  On or before the twentieth day of the
fourth month following the close of the taxable year, every person who has
become liable for the payment of taxes both under this chapter and also under
chapter 237 during the preceding calendar or fiscal year shall file a return
summarizing the person's liability under this chapter for the taxable year, in
such form as the director shall prescribe and shall file it with the person's
annual 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; gen
ch 1985; am L 1993, c 39, §3; am L 1999, c 70, §6; am L 2000, c 198, §11]