§383-70  Contributions; levy; returns;
assessments.  (a)  Contributions are hereby levied against employers as
provided in this chapter.  Except as may be provided to the contrary in
accordance with such regulations as the department of labor and industrial
relations may prescribe, contributions shall be paid quarterly on or before the
last day of the month succeeding the last month of each quarter.



(b)  Each employer shall make at the time and
in the manner prescribed by the department a full, true, and correct report
with respect to the wages paid by the employer, which report shall contain
other information as may be prescribed by the department.  For each calendar
quarter beginning July 1, 1988, such report shall include wage information
for each employee in accordance with such rules as the department may
prescribe.  The report shall be made by the employer even though the employer
is not required to pay contributions.



(c)  If any return filed is erroneous, or is so
deficient as not to disclose the full liability, or if the employer disclaims
liability for contributions with respect to any wages upon which contributions
are required to be paid, the department shall assess the correct amount of
contributions and shall notify the employer thereof; and if any employer fails,
neglects, or refuses to make a return, the department shall proceed as it deems
best to obtain information on which to base the assessment of contributions and
shall assess the same and notify the employer thereof.  The amount so assessed
shall be paid on the twenty-first day after the notice was mailed, properly
addressed to the employer at the employer's last known place of business.



(d)  Notices of assessment of contributions,
records of contributions assessed and payments thereon, and delinquent
contributions lists showing unpaid contributions assessed against any employer
shall be prima facie proof of the assessment of the person assessed, the amount
of contributions due and unpaid, and the delinquency in payment, and that all
requirements of law in relation to the assessment of the contributions have
been complied with.



(e)  If the department determines that any
reason exists why the collection of any contributions accrued will be
jeopardized by delaying collection, it may make an immediate assessment thereof
and the director of labor and industrial relations may proceed to enforce
collection immediately, but interest shall not begin to accrue upon any
contributions until the date when such contributions would normally have become
delinquent. [L 1939, c 219, §7(d); am L 1941, c 304, §1, pt of subs 22; RL
1945, pt of §4257; am L 1953, c 23, §1(1), (5); RL 1955, §93-69; am L 1957, c
115, §1(c); am L Sp 1959 2d, c 1, §27; am L 1967, c 19, §1; HRS §383-70; am L
1969, c 12, §1; gen ch 1985; am L 1986, c 32, §4]