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Hawaii Revised Statutes

Haw. Rev. Stat. § 231-15 (2025)

  Returns to be signed

✓ laws through the 2025 session: the 2026 session is not included
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RETURNS AND RECORDS, GENERALLY; VALIDITY

 

     §231-15  Returns to be signed.  Every return statement, or other document required to be made for taxation purposes shall be signed in accordance with forms or regulations prescribed by the department of taxation.  Where forms or regulations have not been prescribed, every such return, statement, or other document shall be signed by the person required to make the return, statement, or other document or by some duly authorized person in the person's behalf.

     The department of taxation may require that, if any person or persons actually prepare or sign a return for another person, the person or persons so preparing or signing the return shall sign a statement showing such facts and such authority to sign such return as may be prescribed by the department, and the department may by regulation define the classes of persons to whom this provision shall apply.

     Any other provision of law to the contrary notwithstanding, no oath shall be required upon any tax return. [L 1943, c 4, §§1, 2, 3; RL 1945, §5123; RL 1955, §115-21; am L Sp 1959 2d, c 1, §16; HRS §231-15; am L 1980, c 211, §1]

 

 

Notes of Decisions
Cited in 3 cases, 1961–2003 · leading case: Tax Appeal of Univ. of Hawai'i v. City & Cnty. of Honolulu, 77 P.3d 478 (Haw. 2003).
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Tax Appeal of Univ. of Hawai'i v. City & Cnty. of Honolulu, 77 P.3d 478 (Haw. 2003). “An unreturned property is where "returns are required under this chapter [and a] person refuses or neglects to make such returns, or declines to authenticate the accuracy thereof as provided in section 231-15[.]” HRS § 246-51. An omitted property is where a person "omits any…”
State v. Jones, 365 P.2d 460 (Haw. 1961). “1955, § 231-15 definitely requires that injury appear if advantage is to be taken of it.”
State v. Ornellas, 375 P.2d 1 (Haw. 1962). · cites it 2× “1955, § 221-24 or § 231-15 is applicable. Upon careful consideration of the statutes cited, we do not perceive anything therein which would affect the well-established rule set forth in the foregoing cases.”
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