Hawaii Revised Statutes
Haw. Rev. Stat. § 245-6 (2025)
Payment of taxes; penalties
✓ laws through the 2025 session: the 2026 session is not included
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§245-6 Payment of taxes; penalties. At the time of the filing of the return required under section 245-5 and within the time prescribed, each wholesaler or dealer shall pay to the department the taxes imposed by this chapter, required to be shown by the return, including the unpaid amount of taxes imposed by this chapter.
Penalties and interest shall be added to and become a part of the taxes, when and as provided by section 231-39. [L 1939, c 220, §7; RL 1945, §5756; am L 1953, c 125, §13; RL 1955, §125-6; am L Sp 1959 2d, c 1, §16; HRS §245-6; am L 1993, c 220, §11; am L 2000, c 249, §§6, 20(2); am L 2002, c 94, §3]
Notes of Decisions
Cited in 1
case · leading case: Hie Holdings, Inc. v. Comm'r, 97 T.C.M. 1672 (Tax Ct. 2009).
Hie Holdings, Inc. v. Comm'r, 97 T.C.M. 1672 (Tax Ct. 2009). “The form of the return *465 shall be prescribed by the department and shall contain such information as it may deem necessary for the proper administration of this chapter.”
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