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HRS §235-109

Using the same tax collection rules for this chapter

This section says that the tax collection rules from another part of the law, Section 231-24, also apply to the taxes in this chapter. Those rules cover both taxpayers and employers. It is a short, procedural rule that connects one set of rules to another.

employers

The statute, as written — Jeopardy assessments, security for payment, etc

Section 231-24 shall apply to the taxes imposed by this chapter, both in respect of taxpayers and employers. [L Sp 1957, c 1, pt of §2; Supp, §121-43; HRS §235-109]
Read the official text at capitol.hawaii.gov ↗as published Jan 6, 2026our copy taken Aug 20, 2026

Sections this one refers to

§231-24 Fast tax collection when the state thinks you may flee or hide property

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