§237-33.5 Federal assessments; adjustments of gross income or gross proceeds of sale; report to the department. (a) Any person required to report to the department by section 235-101(b), also shall report to the department any change, correction, adjustment, or recomputation of gross income or gross proceeds of sale subject to the tax imposed by this chapter. This report shall be made in the form of a return amending the person's gross income or gross proceeds of sale as previously reported on a return filed with the department for the taxable year. If no return has been filed with the department for the taxable year, a return shall be filed and shall take into account any change, correction, adjustment, or recomputation of gross income or gross proceeds of sale.
(b) Any return or amended return required by this section shall be filed with the department within ninety days after the change, correction, adjustment, or recomputation is finally determined or an amended return is filed with the Internal Revenue Service. The return or amended return shall be accompanied by a copy of the document issued by the United States notifying the taxpayer of the change, correction, adjustment, or recomputation.
(c) The statutory period for the assessment of any deficiency or the determination of any refund attributable to the report required by this section shall not expire before the expiration of one year from the date the department is notified by the taxpayer or the Internal Revenue Service, whichever is earlier, of such a report as provided in subsection (a). Before the expiration of this one-year period, the department and the taxpayer may agree, in writing, to the extension of this period. The period so agreed upon may be further extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. [L 1993, c 32, §1]
Structure Hawaii Revised Statutes
237-2 "Business", "engaging" in business, defined.
237-2.5 Engaging in business in the State.
237-3 "Gross income", "gross proceeds of sale", defined.
237-4 "Wholesaler", "jobber", defined.
237-4.5 Marketplace facilitators.
237-6 "Contractor", "contracting", "federal cost-plus contractor", defined.
237-7 "Service business or calling", defined.
237-8 Administration and enforcement by department.
237-9.3 General excise tax benefits; denial of tax benefits for failure to properly claim.
237-9.5 No separate licensing, filing, or liability for certain revocable trusts.
237-10.5 Reporting requirement for contractors on federal construction projects.
237-12 Tax cumulative; extent of license.
237-13.5 Assessment on generated electricity.
237-13.8 Sales of telecommunications services through prepaid telephone calling service.
237-14 Segregation of gross income, etc., on records and in returns.
237-16.5 Tax on written real property leases; deduction allowed.
237-16.8 Exemption of certain convention, conference, and trade show fees.
237-17 Persons with impaired sight, hearing, or who are totally disabled.
237-18 Further provisions as to application of tax.
237-20 Principles applicable in certain situations.
237-22 Conformity to Constitution, etc.
237-23 Exemptions, persons exempt, applications for exemption.
237-24.3 Additional amounts not taxable.
237-24.5 Additional exemptions.
237-24.7 Additional amounts not taxable.
237-24.75 Additional exemptions.
237-24.8 Amounts not taxable for financial institutions.
237-24.9 Aircraft service and maintenance facility.
237-25 Exemptions of sales and gross proceeds of sales to federal government, and credit unions.
237-26 Exemption of certain scientific contracts with the United States.
237-27 Exemption of certain petroleum refiners.
237-27.5 Air pollution control facility.
237-27.6 Solid waste processing, disposal, and electric generating facility; certain amounts exempt.
237-28.1 Exemption of certain shipbuilding and ship repair business.
237-29 Exemptions for certified or approved housing projects.
237-29.5 Exemption for sales of tangible personal property shipped out of the State.
237-29.53 Exemption for contracting or services exported out of State.
237-29.57 Exemption for intangible property used outside the State.
237-29.7 Exemption of insurance companies.
237-29.8 Call centers; exemption; engaging in business; definitions.
237-30 Monthly, quarterly, or semiannual return, computation of tax, payment.
237-33 Annual return, payment of tax.
237-34 Filing of returns; disclosure of returns unlawful, penalty; destruction of returns.
237-35 Consolidated reports; interrelated business.
237-36 Erroneous returns, disallowance of exemption, payment.
237-38 Failure to make return.
237-39 Audits; procedure, penalties.
237-41 Records to be kept; examination.
237-41.5 Certain amounts held in trust; liability of key individuals.
237-43 Bulk sales; transfers; penalties.
237-44 Entertainment business.
237-46 Collection by suit; injunction.
237-47 District judges; concurrent civil jurisdiction in tax collections.