HRS §235-96
When the tax department can require payment reports
Read the official text at capitol.hawaii.gov ↗The state tax department can make certain people or businesses that pay money to others file reports about those payments. This applies to anyone in Hawaii who handles or pays certain types of income, like wages, rent, or interest. The department sets the rules and deadlines for these reports.
everyone
The statute, as written — Returns by persons making payments
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.
By duly promulgated regulations the department of taxation may require that any individual, partnership, corporation, joint stock company, association, insurance company, or other person, being a resident or having a place of business in this State, in whatever capacity acting, including lessees or mortgagors of real and personal property, fiduciaries, employers, and all officers and employees of the State or of any political subdivision thereof, having the control, receipt, custody, disposal, or payment of any annuity or interest on deposits or funds held in trust, including taxable income from endowment policies, other interest (except interest coupons payable to bearer), dividends, wages, rentals, royalties, premiums, or other emoluments, gains, profits, and income, paid or payable during any year to any person, shall, on such date or dates as the department shall from time to time designate, make a return to the department furnishing the information required by the regulations. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-30; HRS §235-96]
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.