HAR §18-237-30. Monthly, quarterly, or semiannual returns

(a) These rules also apply to section 238-5, HRS. (b) The director may permit a taxpayer to file tax returns and make payments of the tax on a quarterly or semiannual basis during a calendar or fiscal year if the director is satisfied that: (1) granting this permission will not unduly jeopardize the collection of the taxes due, and (2) the taxpayer’s total general excise tax liability for the calendar or fiscal year will not exceed $2,000 for quarterly returns, or $1,000 for semiannual returns. (c) The director also may permit a taxpayer to make monthly payments based on estimated quarterly or semiannual liability, where the payments are to be made on or before the last day of the calendar month following the month in which they accrue, provided the taxpayer files a reconciliation return at the end of each quarter or six-month period during the calendar or fiscal year. Taxpayers shall apply for permission to make monthly payments of general excise tax based on estimated quarterly or semiannual liability on forms prescribed by the department. HRS §237-29.53 HRS §237-29.53 HRS §237-29.57 HRS §237-30 §18-237-31 to §18-237-32 GENERAL EXCISE TAX LAW 237- 62 (Unofficial Compilation as of 12/31/2025) (d) If a taxpayer’s request under subsection (b) or (c) is granted, the director shall inform the taxpayer of the effective date. If the request is denied, the director shall inform the taxpayer of the reasons for denial. (e) A taxpayer may file use tax returns and make payments of the tax on a quarterly or semiannual basis during a calendar or fiscal year if the taxpayer has permission to file general excise tax returns on a quarterly or semiannual basis pursuant to subsection (b). (f) A taxpayer may make monthly payments of use tax based on estimated quarterly or semiannual liability with a reconciliation return at the end of each quarter or six-month period during the calendar or fiscal year if the taxpayer has permission to make monthly payments of general excise tax based on estimated quarterly or semiannual liability pursuant to subsection (c). (g) All applications, returns, or payments shall be filed with or sent to the office of the taxation district in which the privilege upon which the tax accrued is exercised. Where the privilege is exercised in more than one taxation district, the applications, returns, or payments shall be filed with or sent to the office of the first taxation district. The applications and returns shall be on forms prescribed by the department. The department may refuse to accept any incomplete application or return. (h) A taxpayer that has temporarily ceased to conduct business or has determined that no tax is owed for that month, quarter, or six-month period, as the case may be, shall nevertheless file the appropriate periodic return for that period, unless inactive status has been granted under section 18-231-3-14.16(c). (i) The director may revoke the permission given under subsection (b) or (c) at any time if: (1) A taxpayer who has been granted permission to file returns and make payments on a quarterly or semiannual basis during the calendar or fiscal year becomes delinquent in either filing the returns or the payment of taxes due; (2) A taxpayer who has been granted permission to make monthly payments based on estimated quarterly or semiannual liability and to file a reconciliation return at the end of each quarter or six-month period during the calendar or fiscal year becomes delinquent in either making monthly payments or filing reconciliation returns; (3) The director determines that the taxpayer’s estimated quarterly or semiannual liability has been unreasonably underestimated, for example, where less than sixty per cent of the actual tax liability for a quarter is paid in the first two months of that quarter and the underestimation was not due to seasonal activities or the like; (4) The director determines that the taxpayer plans to depart quickly from the State, is disposing of or concealing assets, or is doing any other act tending to prejudice or jeopardize the proper administration of chapters 237 and 238, HRS, including the assessment or collection of a deficiency, in which case the director also may immediately assess, to the extent not previously assessed, the taxes imposed by chapters 237 and 238, HRS; or (5) The taxpayer’s total tax liability for the calendar or fiscal year exceeds $1,000 for semiannual returns or $2,000 for quarterly returns. Upon revocation under paragraphs (1) to (5), the taxpayer shall file a return of the installment of the tax for which the taxpayer is liable on or before the last day of the calendar month following the month in which the determination is made and transmit the return, together with a remittance for the amount of the tax, to the office of the appropriate taxation district. The taxpayer also shall file returns for each month thereafter unless permission is later granted to the taxpayer under subsection (b) or (c). (j) In the event of any change of ownership or other transfer of business of a taxpayer who has been granted permission to make quarterly or semiannual returns and payments or to make monthly payments based on an estimated quarterly or semiannual liability and to file a reconciliation return at the end of each quarter or six-month period during the calendar or fiscal year, the taxpayer shall immediately notify the director of such change or transfer, and the permission previously granted to the taxpayer under subsection (b) or (c) shall be automatically revoked. Upon revocation, the taxpayer shall file a return of the installment of the tax for which the taxpayer is liable on or before the last day of the calendar month following the month in which the change of ownership or other transfer of business took place and transmit the return, together with a remittance for the amount of the tax, to the office of the appropriate taxation district. A transfer or change occurs, for example, if a sole proprietorship is changed to a partnership or corporation. The director may grant permission to the new owner or transferee to make quarterly or semiannual returns and payments or to make monthly payments based on estimated quarterly or semiannual liability, as provided for under subsections (b) and (c). [Eff 2/16/82; am 6/18/94] (Auth: HRS §§231-3(9), 237-8, 237-30) (Imp: HRS §§237-30, 238- 5) §18-237-31 to §18-237-32 (Reserved) §18-237-33-01 Annual return. (a) In addition to the monthly, quarterly, or semiannual return, every taxpayer shall file an annual return on or before the twentieth day of the fourth month following the close of the taxable year with the taxation district office where the privilege upon which the tax accrued is exercised, or, where HRS §237-33 237- 63 (Unofficial Compilation as of 12/31/2025) GENERAL EXCISE TAX LAW §18-237-34-04 the privilege is exercised in more than one taxation district, with the office of the first taxation district. The annual return shall summarize the taxpayer’s liability under this chapter for the year. (b) The annual return shall be signed as follows: (1) The return of an individual shall be signed by the taxpayer; (2) The return of a corporation shall be signed by any officer; (3) The return of a partnership shall be signed by any partner; (4) The return of a trust, estate, or other entity having a fiduciary shall be signed by the personal representative, trustee, guardian, or other fiduciary, and if the entity has more than one fiduciary the return may be signed by any fiduciary; (5) The return of a husband and wife who jointly engage in business may be signed by either the husband or wife; or (6) Any return may be signed by a person having written authority to act on behalf of the taxpayer for this purpose; provided that the signer shall attach to the return a copy of the writing giving the signer that authority. (c) The department may extend the time for making the annual tax return on the application of any taxpayer. The department shall grant reasonable additional time within which to make the return as the department may deem advisable for good cause shown. (1) The extension shall be granted only if all required monthly, quarterly, or semiannual tax returns have been filed. (2) In making a request for extension, the taxpayer shall file an application for extension on a form prescribed by the department with the appropriate taxation district office on or before the due date of the annual tax return, specifying the reason for the delay. On or before the original due date of the return, there shall be paid through monthly, quarterly, or semiannual tax payments or a payment accompanying the application for an extension an amount equal to the estimated tax due for the taxable year but in any case not less than ninety per cent of the tax for the taxable year. (3) The annual tax return shall be filed during the time period specified in the extension, with payment of any tax to the extent not already paid. A duplicate of the approved application for extension shall be attached to the return. (4) Each extension shall be granted for a period of not more than three months. In no event shall an extension be given that will extend filing of the return for more than six months from the original due date of the return. (5) An application for extension shall be signed by any person who may sign the annual return, or by a duly licensed attorney or certified public accountant on behalf of the attorney’s or accountant’s client. [Eff 6/18/94] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §§231-15, 231- 15.6, 231-15.7, 237-33) §18-237-33-02 Short year return; change of ownership or cessation of business. (a) Change of ownership, complete transfer of business, going out of business, or otherwise ceasing to conduct business activity shall close the taxable year. As used in this section, a change of ownership means that the business is conducted by a different person or company. A change in ownership occurs, for example, if a sole proprietorship is changed to a partnership or corporation. (b) If there is a change of ownership or complete transfer of business, or if a taxpayer goes out of business or otherwise ceases to conduct business activity, the taxpayer shall notify the director of the change, transfer, or cessation of business not more than ten days after the change, transfer, or cessation occurs in accordance with section 18-231-3-14.16(b). (c) The taxpayer shall prepare and submit an annual tax return summarizing the months of the year engaged in the business activity on or before the twentieth day of the fourth month following the month in which the change of ownership, complete transfer of business, or cessation of business took place. (d) A taxpayer filing any return required by this section may apply for an extension under section 18-237-33-01(d). [Eff 6/18/94] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-33) §18-237-34-01 Repealed. [R 12/07/2006] §18-237-34-02 Repealed. [R 12/07/2006] §18-237-34-03 Repealed. [R 12/07/2006] §18-237-34-04 Repealed. [R 12/07/2006] HRS §237-33 HRS §237-34 HRS §237-34 HRS §237-34 HRS §237-34 §18-237-34-05 GENERAL EXCISE TAX LAW 237- 64 (Unofficial Compilation as of 12/31/2025) §18-237-34-05 Repealed. [R 12/07/2006] §18-237-34-06 Repealed. [R 12/07/2006] §18-237-34-07 Repealed. [R 12/07/2006] §18-237-34-08 Repealed. [R 12/07/2006] §18-237-34-09 Repealed. [R 12/07/2006] §18-237-34-10 Repealed. [R 12/07/2006] §18-237-34-11 Repealed. [R 12/07/2006] §18-237-34-12 Repealed. [R 12/07/2006] §18-237-34-13 Persons with a material interest in a tax return. Persons with a material interest in a tax return or return information of a taxpayer include persons whose tax liability is based on the gross income, deductions, exemptions, or tax liability reported by the taxpayer, including but not limited to persons who make sales at wholesale under section 237-4, HRS, claim the subcontractor’s deduction under section 237-13(3), HRS, and divide gross income under section 237-18, HRS; provided that the department will only disclose return information of a taxpayer if the person with a material interest is under audit or examination by the department and the department determines that the return information is directly relevant to the tax liability of the person under audit or examination. If a disclosure is made pursuant to this section, the department shall maintain the confidentiality of information that is not directly relevant by taking appropriate action, including redacting confidential information. [Eff 2/3/19] (Auth: HRS §231-3(9), 237-8) (Imp: HRS §237-34) §18-237-35 (Reserved) HRS §237-34 HRS §237-34 HRS §237-34 HRS §237-34 HRS §237-34 HRS §237-34 HRS §237-34 HRS §237-34 237- 65 (Unofficial Compilation as of 12/31/2025) GENERAL EXCISE TAX LAW §18-237-41 SUBCHAPTER 4 ASSESSMENTS, REFUNDS, AND RECORDS §18-237-36 to §18-237-40 (Reserved)