Section 235-66 - Further withholdings at source; crediting of withheld taxes(a) The department of taxation by regulation, may require the deduction and withholding of tax from any gross income or adjusted gross income of a nonresident, in order to collect the tax imposed by this chapter on the nonresident.(b) Income upon which any tax has been withheld at the source under sections 235-61 to 235-64.2, or under regulations adopted pursuant to subsection (a), shall be included in the return of the recipient of such income, but any amount of tax so withheld shall be credited against the amount of income tax as computed in the return, and if in excess of the tax due for the taxable year shall be refunded as provided in section 235-110.Amended by L 2019, c 232,§ 2, eff. 7/2/2019 and applicable to taxable years beginning after 12/31/2018.L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, § 121-21; HRS § 235-66