HI SB2655

Change the filing deadline for monthly general excise tax returns from the 20th day to the last day of the following calendar month.

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

Modify semiannual payment deadlines to the last day of the applicable month (July 31 and January 31 for calendar year taxpayers).

Align annual return filing deadline to the last day of the fourth month following the close of the taxable year instead of the 20th day.

Effective for all returns and payments due on or after January 1, 2017.