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Haw. Rev. Stat. § 235-67

Indemnity of withholder

Hawaii · Hawaii Revised Statutes Chapter 235 — Income Tax Law · Status: effective

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Haw. Rev. Stat. § 235-67, Indemnity of withholder, Hawaii, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2410211
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Every person required to withhold a tax under sections 235-61 to 235-64, or under regulations adopted pursuant to section 235-66(a), is made liable for such tax and is relieved of liability for or upon the claim or demand of any other person for the amount of any payments to the department of taxation made in accordance with such sections.