Payment of taxes; penalties
HRS §245-6
in effect245-6. Payment of taxes; penalties
At the time of the filing of the return required under section 245-5 and within the time prescribed, each wholesaler or dealer shall pay to the department the taxes imposed by this chapter, required to be shown by the return, including the unpaid amount of taxes imposed by this chapter.
Penalties and interest shall be added to and
become a part of the taxes, when and as provided by section 231-39.
[L 1939, c
220, §7; RL 1945, §5756; am L 1953, c 125, §13; RL 1955, §125-6; am L Sp 1959
2d, c 1, §16; HRS §245-6; am L 1993, c 220, §11; am L 2000, c 249, §§6, 20(2); am
L 2002, c 94, §3]
Source: Hawaii State Legislature (capitol.hawaii.gov), via Internet Archive capturesURL: http://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0245/HRS_0245-0006.htmFetched: 11/10/2026