President Clinton signed an executive order on April 13, 1999, designating the Federal Republic of Yugoslavia (Serbia/Montenegro), Albania, the airspace above, and adjacent waters as a combat zone. The date of commencement of combatant activities in the designated combat zone is March 24, 1999.
Section 231-15.8, Hawaii Revised Statutes (HRS), postpones the time for the performance of certain acts required by the Hawaii tax laws under Title 14, HRS, such as the filing a tax return, statement of the tax, or the payment of the taxes due. This section applies to any individual serving in the armed forces of the United States, or serving in support of the armed forces in an area designated as a combat zone by the President of the United States. The extension period applies to the period of service in the combat zone plus the period (if any) of continuous qualified hospitalization attributable to injury sustained during the period of service, and the next 180 days thereafter.
Therefore, the Department of Taxation will grant an extension of time for filing 1998 Hawaii tax returns and the payment of taxes to any individual serving in the armed forces of the United States, or serving in support of the armed forces in the Kosovo combat zone from March 24, 1999 and thereafter, including United States military personnel and active duty Hawaii National Guard and Reserve personnel. A taxpayer qualifying for relief under section 231-15.8, HRS, should write in red lettering at the top of the tax return "Kosovo Conflict." The individual will not be charged penalty or interest for a late return filed or tax payment made in conformity with section 231-15.8, HRS.
Forms and other tax information may be downloaded from the Department's website at http://www.state.hi.us/tax/tax.html. On Oahu, forms may be ordered by calling the Department's Forms Request Line at 808-587-7572. Persons who are not calling from Oahu may call 1-800-222-7572 to receive forms by mail or 808-678-0522 from a fax machine to receive forms by fax.
RAY K. KAMIKAWA
Director of Taxation