[§346E-5]  Annual return.  On or before
the twentieth day of the fourth month following the close of the calendar or
fiscal taxable year, every operator who has become liable for the payment of
the taxes under this chapter during the preceding tax year shall file a return
summarizing that operator's liability under this chapter for the year, in such
form as the director prescribes.  The operator shall transmit to the Honolulu
office of the department with the return, a remittance covering the residue of the
tax chargeable to the operator, if any.  The return shall be signed by the
operator, 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 venture, joint stock company, corporation, trust estate,
decedent's estate, trust, or other entity, any individual delegated by the
entity shall sign the return on behalf of the operator.  If for any reason it
is not practicable for the individual operator 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 operator and grant
such reasonable additional time within which to make the return as the
department may deem advisable.



Section 232-2 shall apply to the annual return,
but not to a quarterly or semiannual return. [L 1993, c 315, pt of §1; ree L
1994, c 230, pt of §1]