Hawaii Revised Statutes 383-80 Income Tax Refund Offsets.

[§383-80] Income tax refund offsets. Effective April 1, 2013, any employer in default of contributions, advance payments, or reimbursement may be subject to offset of federal tax refund payments of the amount owed, including penalties, interest, costs, and administrative fees. [L 2013, c 3, §1]

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Last modified: October 27, 2016