Section 18-238-5 - Returns(a) Except as provided in § 18-238-6, any person liable for the tax under chapter 238, HRS, shall file a monthly return with the collector of the taxation district in which the property subject to the tax was held, or with the director at Honolulu. The return, Form G-HW-1, Schedule B shall be filed on or before the last day of each calendar month following the month in which the tax liability accrued and shall be accompanied by payment of the balance due after application of the deduction or credits, if any, as set out in § 18-238-2(h).(b) Notwithstanding the foregoing, a taxpayer may be eligible to file his return, Form G-HW-1, Schedule B, and make payment thereon, on a quarterly basis or, make monthly payments based on an estimated quarterly liability with a reconciliation return at the end of each quarter, if he possesses a valid and current permit to file his general excise tax return on a quarterly basis or file quarterly reconciliation of general excise tax returns and make monthly payments, issued by the director pursuant to the provisions of section 237-30, HRS, and Administrative Rule § 18-237-30. The return and payments shall be filed with the collector of the taxation district in which the property subject to tax was held.(c) In addition to the return required by subsection (a) or (b), every person subject to taxes both under chapter 238, HRS, or chapter 237, HRS, or both, shall, on or before the twentieth day of the fourth month following the close of the tax year, file an annual return, Form G-15, Schedule B, summarizing his liability under this chapter for such year.[Eff 2/16/82] (Auth: HRS §§ 231-3(9), 238-16) (Imp: HRS § 238-5)