HRS §660-19
Who must sign and swear to a return
Read the official text at capitol.hawaii.gov ↗This section says that the person who makes a return must sign it and swear to it, unless that person is a public officer acting in their official job. The return can be used as evidence in the case, but it is not the final or only proof.
everyone
The statute, as written — Signature, oath, evidence
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.
The return shall be signed by the person making it, and sworn to by the person, unless the person is a sworn public officer making the return in the person's official capacity. The return shall be evidence in the case, but not conclusive.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.