Transcription of GENERAL INSTRUCTIONS FOR FILING THE GENERAL …
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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.
a quarterly filer must file a return for each quarter, and a semiannual filer must file a return for each semiannual period. All filers must file an annual return and reconcilia-tion (Form G-49) after the close of the taxable year. Form G-49 is a summary of your activity for the entire year. This return must be filed in addi-tion to Form G-45.
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