US lawHawaiiRegulationsTitle 18 — DEPARTMENT OF TAXATIONChapter 23518-235-99HAR §18-235-99HAR §18-235-99. Place and time of filing returnsLength: 4 wordsOfficial source Cite as Haw. Code R. § 18-235-99§18-235-100 to 18-235-101 (Reserved.)PreviousHAR §18-235-98NextHAR §18-235-102