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§235-99
Returns; place for filing
Fraud & financial crimes · Chapter 235 — Income Tax Law · Part VI. Returns and Payments; Administration
Returns shall be filed in the form and manner prescribed by the department. [L Sp 1957, c 1, pt of §2; Supp, §121-33; am L 1967, c 37, §1; HRS §235-99; am L 2021, c 117, §9]