HRS §244D-7
Paying the tax and penalties
Read the official text at capitol.hawaii.gov ↗This section says you must pay the tax when you file your return. If you pay late or make a mistake, penalties and interest are added to the tax, as set by another law.
everyone
The statute, as written — Payment of tax; penalties
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.
At the time of the filing of the return required under section 244D-6 and within the time prescribed therefor, each taxpayer shall pay to the department of taxation the tax imposed by this chapter, required to be shown by the return. Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39. [L Sp 1984 1st, c 1, pt of §2]
Sections this one refers to
§244D-6 Monthly liquor tax return
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.