On or before the 4th day of the fourth month following the close of the taxable year, every person who has become liable for the payment of the taxes under this chapter during the preceding taxable year must file with the director a copy of the return filed with the State as required under HRS § 237D-7 and must transmit with the return a remittance covering the residue of the tax due, if any.
(Added by Ord. 21-33)