Haw. Rev. Stat. § 383-80

Current through the 2024 Legislative Session
Section 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.

HRS § 383-80

Added by L 2013, c 3,§ 1, eff. 4/1/2013.