An employer shall apply for an employer identification number with the department on forms prescribed by the department. Each employer shall be assigned only one identification number. The director, however, may require separate identification numbers for separate divisions of an employer's business, or for services performed not in the course of the employer's trade or business. The identification number assigned to an employer shall be used on all applications, returns, payments, statements, forms, and correspondence with the department.
Haw. Code R. § 18-235-61-10