HRS §383-80
Taking federal tax refunds to pay unpaid unemployment taxes
Starting April 1, 2013, if an employer owes money for unemployment contributions, advance payments, or reimbursements, the state can take that money from the employer's federal tax refund. This includes penalties, interest, costs, and administrative fees.
employers
The statute, as written — Income tax refund offsets
Effective April 1, 2013, any employer in default of contributions, advance payments, or reimbursement may be subject to offset of federal tax refund payments of the amount owed, including penalties, interest, costs, and administrative fees.
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