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GENERAL INSTRUCTIONS FOR FILING THE GENERAL …
(REV. 2007)STATE OF HAWAIIDEPARTMENT OF TAXATIONGENERAL INSTRUCTIONS FOR FILING THEGENERAL EXCISE/USE TAX RETURNSCONTAINS THE FOLLOWING:Page Excise/Use Tax Returns GENERAL INSTRUCTIONS .. 2-3 GENERAL Excise/Use Tax Activity Classifications .. 4-6 Step-By-Step INSTRUCTIONS for Filling in Your Form G-45 (Periodic Return) .. 7-12 Step-By-Step INSTRUCTIONS for Filling in Your Form G-49 (Annual Return and Reconciliation) .. 13-18 Schedule of GENERAL Excise Tax Exemptions and Deductions .. 19-21 Division of Gross Income Among Taxpayers .. 21 Schedule of Use Tax Exemptions and Deductions .. 22 NOTE:Periodic GENERAL excise/use tax returns (Form G-45), the annual GENERAL excise/use tax return (Form G-49), andthe Application For Extension Of Time To File The Annual Return And Reconciliation GENERAL Excise/Use Tax(Form G-39) may be electronically filed (e-filed) with the Department of Taxation.
GENERAL INSTRUCTIONS FOR FILING THE GENERAL EXCISE/USE TAX RETURNS CONTAINS THE FOLLOWING: Page Nos. ... See Tax Information Release No. 94-5 for more in-formation. Furthermore, a husband and wife may file joint general excise and use tax returns. In most circumstances, general excise tax returns
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