HRS §235-99

Where and how to file your tax returns

Read the official text at capitol.hawaii.gov ↗

This section says you must file your tax returns in the way the tax department tells you to. It does not give any other details about forms or deadlines.

everyone

The statute, as written — Returns ; place for filing

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.

Returns shall be filed in the form and manner prescribed by the department. [L Sp 1957, c 1, pt of §2; Supp, §121-33; am L 1967, c 37, §1; HRS §235-99; am L 2021, c 117, §9]

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.