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HRS §231-31

Out-of-state business owners must name someone in Hawaii to accept legal papers

If you live outside Hawaii but do business or own taxable property here, you must give the tax department the name and address of a person in Hawaii who can accept legal papers for you. If you do not, and you cannot be found, the tax department can serve papers on your manager or other person in charge.

businesseslandowners

The statute, as written — Nonresidents engaged in business, etc., service of process on, designation of agent for service of process

Every nonresident individual who, jointly, severally, or jointly and severally, is subject to a tax upon the gross or net income from, or sales of, an occupation, trade, or business carried on in the State, in whole or in part, or upon the carrying on of the occupation, trade, or business, or upon the use or keeping for use of property therein, shall file with the department of taxation in the form and manner prescribed by the department, the name and address of a person residing within the State upon whom process may be served, and in default of the designation, and if the nonresident individual cannot be found in the State, service of process in any action for the collection of the taxes may be made on any manager, superintendent, or other person in charge, employed in the carrying on of the occupation, trade, or business, with like effect as if the person so served had been designated by the nonresident as the nonresident's agent for such purpose; provided that nothing therein shall preclude the service of process in any other manner provided by law.
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.