HI SB794

Changes the general excise tax payment deadline from the 20th day of the month to the last day of the month for monthly installment payments.

Extends quarterly payment deadlines from the 20th to the last day of the applicable month (April 30, July 31, October 31, January 31 for calendar year taxpayers).

Extends semiannual payment deadlines from the 20th to the last day of the applicable month (July 31 and January 31 for calendar year taxpayers).

Changes the annual return filing deadline from the 20th day of the fourth month following the close of the taxable year to the last day of that month.

Applies to all taxable periods beginning after December 31, 2017.