RETURNS AND PAYMENTS

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§237-30 Monthly, quarterly, or semiannual return, computation of tax, payment.

(a)The taxes levied hereunder shall be payable in monthly installments on or before the twentieth day of the calendar month following the month in which they accrue. The taxpayer, on or before the twentieth day of the calendar month following the month in which the taxes accrue, shall make out and sign a return of the installment of tax for which the taxpayer is liable for the preceding month and transmit the same, together with a remittance, in the form required by section 237-31, for the amount of the tax, to the department of taxation in the form and manner prescribed by the department.

(b)Notwithstanding subsection (a), the director of taxation, for good cause, may permit a taxpayer to file the taxpayer's return required under this section and make payments thereon:

(1)On a quarterly basis during the calendar or fiscal year, the return and payment to be made on or before the twentieth day of the calendar month after the close of each quarter, to wit: for calendar year taxpayers, on or before April 20, July 20, October 20, and January 20 or, for fiscal year taxpayers, on or before the twentieth day of the fourth month, seventh month, and tenth month following the beginning of the fiscal year and on or before the twentieth day of the month following the close of the fiscal year; provided that the director is satisfied that the grant of the permit will not unduly jeopardize the collection of the taxes due thereon and the taxpayer's total tax liability for the calendar or fiscal year under this chapter will not exceed $4,000; or

(2)On a semiannual basis during the calendar or fiscal year, the return and payment to be made on or before the twentieth day of the calendar month after the close of each six-month period, to wit: for calendar year taxpayers, on July 20 and January 20 or, for fiscal year taxpayers, on or before the twentieth day of the seventh month following the beginning of the fiscal year and on or before the last day of the month following the close of the fiscal year; provided that the director is satisfied that the grant of the permit will not unduly jeopardize the collection of the taxes due thereon and the taxpayer's total tax liability for the calendar or fiscal year under this chapter will not exceed $2,000.

The director, for good cause, may permit a taxpayer to make monthly payments based on the taxpayer's estimated quarterly or semiannual liability, provided the taxpayer files a reconciliation return at the end of each quarter or at the end of each six-month period during the calendar or fiscal year, as provided in this section.

(c)If a taxpayer filing the taxpayer's return on a quarterly or semiannual basis, as provided in this section, becomes delinquent in either the filing of the taxpayer's return or the payment of the taxes due thereon, or if the liability of a taxpayer, who possesses a permit to file the taxpayer's return and to make payments on a semiannual basis exceeds $2,000 in general excise taxes during the calendar year or exceeds $4,000 in general excise taxes during the calendar year if making payments on a quarterly basis, or if the director determines that any such quarterly or semiannual filing of return would unduly jeopardize the proper administration of this chapter, including the assessment or collection of the general excise tax, the director may, at any time, revoke a taxpayer's permit, in which case the taxpayer will then be required to file the taxpayer's return and make payments thereon as herein provided in subsection (a).

(d)Notwithstanding any other law to the contrary, the director may exempt from the requirements of this section a taxpayer whose tax liability under this chapter does not exceed $100 for the taxable year; provided that the taxpayer complies with the requirements of section 237-33.

(e)The director may adopt and promulgate rules and regulations to carry out the purposes of this section.

(f)Section 232-2 does not apply to a monthly return. [L 1935, c 141, §5; am L 1941, c 265, §3; RL 1945, §5461; am L 1945, c 253, §5; am L 1953, c 161, §5; RL 1955, §117-25; am L 1957, c 34, §9; am L Sp 1959 2d, c 1, §16; am L 1964, c 23, §2; am L 1965, c 177, §1; am L 1967, c 26, §1 and c 37, §1; HRS §237-30; am L 1981, c 139, §1; am L 1985, c 130, §1; gen ch 1985; am L 1993, c 39, §1; am L Sp 2001 3d, c 8, §3; am L 2009, c 196, §4; am L 2021, c 117, §10; am L 2022, c 8, §1]

Note

The 2022 amendment applies to taxable years beginning after December 31, 2022. L 2022, c 8, §3.

Cross References

Rules, see chapter 91.