[§346E-5]  Annual return.  On or beforethe twentieth day of the fourth month following the close of the calendar orfiscal taxable year, every operator who has become liable for the payment ofthe taxes under this chapter during the preceding tax year shall file a returnsummarizing that operator's liability under this chapter for the year, in suchform as the director prescribes.  The operator shall transmit to the Honoluluoffice of the department with the return, a remittance covering the residue of thetax chargeable to the operator, if any.  The return shall be signed by theoperator, 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 theentity shall sign the return on behalf of the operator.  If for any reason itis not practicable for the individual operator to sign the return, it may bedone by any duly authorized agent.  The department, for good cause shown, mayextend the time for making the return on the application of any operator and grantsuch reasonable additional time within which to make the return as thedepartment 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 L1994, c 230, pt of §1]