HAR §12-5-25. Higher tax contributions controlling

Any report filed by the employer after a department assessment becomes final shall not be used for purposes of reassessing an employer's quarterly tax contributions if it would result in a lower tax contribution; except when it is determined that an employer has no liability for contributions for the quarter in which the department's assessment was made. [Eff. 8/5/88] (Auth: HRS '383-92) (Imp: HRS ''383-66, 383-70(c), 383-74)