{"data":{"id":"us-hi/haw.-rev.-stat.-383-80","jurisdiction":"us-hi","citation":"Haw. Rev. Stat. § 383-80","heading":"[ §383-80] Income tax refund offsets.","body":"[ §383-80] Income tax refund offsets. Effective April 1, 2013, any employer in default of contributions, advance payments, or reimbursement may be subject to offset of federal tax refund payments of the amount owed, including penalties, interest, costs, and administrative fees.","path":["HI Code","Division 1","Title 21","Chapter 383"],"source_url":"http://www.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0383/HRS_0383-0080.htm","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:11Z","sha256":"990354d6bbe6b2e29b3a40e8c8bd15eb134b1d4336837cc1cbc0b11d155799d0","source_id":"us-hi","stale":false,"prev":"us-hi/haw.-rev.-stat.-383-8","next":"us-hi/haw.-rev.-stat.-383-9"},"notice":"GroundRules: Original legal text. Not legal advice."}