HAR §12-5-21. Contributions by employers

(a) Contributions shall be payable for each calendar quarter with respect to wages paid during such calendar quarter for employment. (b) Contributions shall become due and shall be paid on or before the last day of the month following the close of the calendar quarter in which wages are paid, except that when the department finds with respect to a particular employer that the collection of contributions which have accrued during any completed or incompleted quarterly or monthly period may be jeopardized, it may advance the due date of such employer's contributions to such date as it deems advisable. [Eff. 6/26/81] (Auth: HRS ''383-61, 383-70, 383-92) (Imp: HRS ''383-61, 383-70)