HRS §235-67
Withholding tax liability and protection
Read the official text at capitol.hawaii.gov ↗If you are required to withhold taxes from someone's pay, you must pay that money to the state. Once you pay it, you are not liable to anyone else for that same amount. This section only covers your responsibility and protection after payment.
businessesemployersfinancial institutions
The statute, as written — Indemnity of withholder
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
Every person required to withhold a tax under sections 235-61 to 235-64, or under regulations adopted pursuant to section 235-66(a), is made liable for such tax and is relieved of liability for or upon the claim or demand of any other person for the amount of any payments to the department of taxation made in accordance with such sections. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-22; HRS §235-67]
Sections this one refers to
§235-61 Withholding tax from wages
§235-66 Withholding taxes for nonresidents and crediting withheld amounts
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.