Hawaii § 235-66 - Further withholdings at source; crediting of withheld taxes.
Full text of Hawaii Hawaii Revised Statutes § 235-66 — Further withholdings at source; crediting of withheld taxes., with citation guidance and answers to common questions.
§ 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. [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-21; HRS §235-66; am L 2019, c 232, §2] Note The 2019 amendment applies to taxable years beginning after December 31, 2018. L 2019, c 232, §4. Previous Vol04_Ch0201-0257 Next
Source: official Hawaii text · Last verified 2026-08-27
Frequently Asked Questions About Hawaii § 235-66
What does Hawaii Revised Statutes § 235-66 cover?
Section 235-66 ("Further withholdings at source; crediting of withheld taxes.") is part of the Hawaii Revised Statutes, the codified statutory law of Hawaii. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Hawaii § 235-66?
A common citation format is "Hawaii Revised Statutes § 235-66" (Hawaii). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Hawaii law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Hawaii official source linked on this page or consult a licensed Hawaii attorney.
How does Hawaii § 235-66 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Hawaii can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Hawaii.