HRS §383-80
Taking federal tax refunds to pay unpaid unemployment taxes
Read the official text at capitol.hawaii.gov ↗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
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.
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.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.