HI SB3109

Changes the general excise tax payment deadline from the 20th day to the last day of the applicable calendar month for monthly installments.

Shifts quarterly payment deadlines to the last day of the month following each quarter (April 30, July 31, October 31, and January 31 for calendar year taxpayers).

Shifts semiannual payment deadlines to the last day of the month following each six-month period (July 31 and January 31 for calendar year taxpayers).

Applies to taxable years beginning after December 31, 2016, with an effective date of January 1, 2050.