Statutes, codes, and regulations
Hawaii Administrative Rules
Title 12 - DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONSChapter 5 - HAWAII EMPLOYMENT SECURITY LAW
Subchapter 1 - ADMINISTRATION AND ENFORCEMENT
Section 12-5-25 - Higher tax contributions controlling

Haw. Code R. § 12-5-25

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Current through September, 2024
Section 12-5-25 - Higher tax contributions controlling

Any report filed by the employer after a department assessment becomes final shall not be used for purposes of reassessing an employer's quarterly tax contributions if it would result in a lower tax contribution; except when it is determined that an employer has no liability for contributions for the quarter in which the department's assessment was made.

Haw. Code R. § 12-5-25

[Eff. 8/5/88] (Auth: HRS § 383-92) (Imp: HRS §§ 383-66, 383-70(c), 383-74)