HI SB350

Changes the general excise tax filing deadline from the twentieth day of the month to the last day of the month for monthly returns under Section 237-30(a)

Updates quarterly payment due dates from April 20, July 20, October 20, and January 20 to April 30, July 31, October 31, and January 31 for calendar year taxpayers

Updates semiannual payment due dates from July 20 and January 20 to July 31 and January 31 for calendar year taxpayers

Applies the same last-day-of-month deadline change to fiscal year taxpayers for all filing frequencies

Effective July 1, 2050, and applies to returns and payments due after December 31, 2016