§239-7  Assessments; payments; chapter 235applicable.  (a) The tax imposed by this chapter shall be assessed againsteach public service company in the manner provided by this chapter, and shallbe paid to the department of taxation at the times and in the manner (ininstallments or otherwise) provided by this section, except as provided insection 239-5(a), where there is levied and assessed a tax in excess of fourper cent upon gross income, the revenues generated from the tax in excess ofthe four per cent rate shall be paid to the respective county director offinance at the times and in the manner (in installments or otherwise) providedby this section.

(b)  The total amount of the tax imposed bythis chapter shall be paid on or before the twentieth day of the fourth monthfollowing the close of the taxable year.  The public service company may electto pay the tax in four equal installments, in which case the first installmentshall be paid on or before the twentieth day of the fourth month following theclose of the taxable year, the second installment shall be paid on or beforethe twentieth day of the sixth month following the close of the taxable year,the third installment shall be paid on or before the twentieth day of the ninthmonth following the close of the taxable year, and the fourth installment shallbe paid on or before the twentieth day of the twelfth month following the closeof the taxable year.  Notwithstanding the preceding, if the total tax liabilityunder this chapter for the taxable year exceeds $100,000, the taxes so leviedshall be payable in twelve equal installments, in which case the firstinstallment shall be paid on or before the tenth day of the first monthfollowing the close of the taxable year, and the remaining installments shallbe paid on or before the tenth day of each calendar month after such date.  Ifany installment is not paid on or before the date fixed for its payment, thedepartment or the county director of finance as to payments due the countyunder section 239-5(a), at the election of the department or the countydirector, may cause the balance of the tax unpaid to become payable upon notless than ten days' notice and demand, and this amount shall be paid upon thedate so fixed in the notice and demand from the department or the countydirector of finance as to payments due to the county.

(c)  The department shall prescribe the formsin which returns shall be made so as to reflect clearly the liability of eachpublic service company subject to this tax, and may provide in the forms forsuch additional information as it may deem necessary.  All provisions of thelaws, not inapplicable and not inconsistent with this chapter, relating toreturns for income tax purposes, the assessment (including additional assessments),collection, and payment (in installments or otherwise) of income taxes and thepowers and duties of the department and the state director of finance inconnection therewith, and relating to appeals from or other adjustments of suchassessments, limitation periods for assessments, enforcement of attendance ofwitnesses, and the production of evidence, examination of witnesses andrecords, the effect of assessments, tax books, and lists and other official taxrecords as evidence, delinquent dates and penalties, and the rights andliabilities (civil and criminal) of taxpayers and other persons in connectionwith any matters dealt with by chapter 235, are made applicable (1) to thetaxes and the assessment, payment, and collection thereof, provided by thischapter, and (2) to the department and the state director of finance inconnection with the taxes and the assessment, payment, or enforcement ofpayment and collection thereof, and (3) to taxpayers and other persons affectedby this chapter, as the case may be.  The provisions of chapter 235 regardingthe limitation period for assessment and refunds shall run from the filing ofthe return for the taxable year, or the due date prescribed for the filing ofthe return, whichever is later.  With respect to payments due to a county ofthe revenues generated from the tax in excess of the four per cent rate imposedunder section 239-5(a), a county director of finance shall be afforded suchrights and procedures of the department in the enforcement of payment andcollection of the taxes assessed and levied under this chapter. [L 1932 2d, c43, §5; RL 1935, §2144; RL 1945, §5675; RL 1955, §126-6; am L 1959, c 277, §16;am L Sp 1959 2d, c 1, §§14, 16; am L 1963, c 114, §1 and c 147, §2(g); HRS§239-7; am L 1991, c 25, §2; am L 1992, c 38, §2; am L 2001, c 64, §4]

 

Case Notes

 

  Claim for refund starts to run from due date of any quarterlypayment.  68 H. 391, 716 P.2d 1138.