Hawaii Revised Statutes 657D-43 – Income taxes; collection deferred; interest; statute of limitations
Terms Used In Hawaii Revised Statutes 657D-43
- Military service: means service on state active duty in any of the state military forces or full time National Guard duty. See Hawaii Revised Statutes 657D-1
- Period of military service: means the period beginning on the date on which the person enters state active duty or full time National Guard duty and ending on the date of the person's release from state active duty or full time National Guard duty or the person's death while on state active duty or full time National Guard duty. See Hawaii Revised Statutes 657D-1
- Person: when used with reference to the holder of any right alleged to exist against a person in military service or against a person secondarily liable under such right, includes individuals, partnerships, corporations, and any other forms of business association. See Hawaii Revised Statutes 657D-1
- Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
The collection from any person in the state military forces of any tax on the income of such person pursuant to chapter 235, whether falling due prior to or during the person’s period of military service, shall be deferred for a period of not more than sixty days after the termination of the person’s period of military service if such person’s ability to pay such tax is materially impaired by reason of the service. No interest on any amount of tax, collection of which is deferred for any period under this section, and no penalty for nonpayment of such amount during such period, shall accrue for such period of deferment by reason of nonpayment. The running of any statute of limitations against the collection of such tax by distraint or otherwise shall be suspended for the period of military service of any person whose tax collection is deferred under this section, and for an additional period of sixty days beginning with the day following the period of military service.
The provisions of this section shall not apply to the retention or recovery of debt under §§ 231-51 to 231-59.