Haw. Code R. § 18-231-9.4-02
Current through September, 2024
As used sections 18-231-9.4-01 to 18-231-9.4-09:
"Department" means the department of taxation
"Director" means the director of taxation.
"Payor" means the taxpayer, or a third party who tenders payment on behalf of a taxpayer at the taxpayer's request.
"Tax type" means a tax administered by the department and approved by the director for payment by credit card and debit card.
"Taxpayer" includes an individual, a trust, estate, partnership, association, company, or corporation; provided that an affiliated group of domestic corporations filing a consolidated return pursuant to section 235-92, HRS, shall be considered one taxpayer.
Haw. Code R. § 18-231-9.4-02