Hawaii Revised Statutes 383-80 – Income tax refund offsets
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Terms Used In Hawaii Revised Statutes 383-80
- Contributions: means the money payments required by this chapter to be made into the state unemployment compensation fund by any employing unit on account of having individuals in its employ. See Hawaii Revised Statutes 383-1
- Employer: means :
(1) Any employing unit which for some portion of a day within the current calendar year has or had in employment one or more individuals; and
(2) For the effective period of its election pursuant to section 383-77, any other employing unit which has elected to become subject to this chapter. See Hawaii Revised Statutes 383-1
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.