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25 chapters · 663 sections in this title.
HRS §237-35 Consolidated reports; interrelated business
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§237-35 Consolidated reports; interrelated business. When any taxpayer is engaged in two or more forms of business activity taxable under this chapter which are interrelated, or which are of like character, the taxpayer shall file a consolidated return covering all business activ…
HRS §237-36 Erroneous returns, disallowance of exemption, payment
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ASSESSMENTS, REFUNDS, AND RECORDS §237-36 Erroneous returns, disallowance of exemption, payment. If any return made is erroneous, or is so deficient as not to disclose the full tax liability, or if the taxpayer, in the taxpayer's return, shall disclaim liability for the tax on an…
HRS §237-37 Refunds and credits
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§237-37 Refunds and credits. If the amount already paid exceeds that which should have been paid on the basis of the tax recomputed as provided in section 237-36, the excess so paid shall be immediately refunded to the taxpayer in the manner provided in section 231-23(c). The tax…
HRS §237-38 Failure to make return
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§237-38 Failure to make return. If any person fails, neglects, or refuses to make a return, the department of taxation may proceed as it deems best to obtain information on which to base the assessment of the tax. After procuring the information the department shall proceed to as…