HRS §235-67
Withholding tax liability and protection
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
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
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