Hawaii Administrative Rules
Title 12 - DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS
Chapter 5 - HAWAII EMPLOYMENT SECURITY LAW
Subchapter 1 - ADMINISTRATION AND ENFORCEMENT
Section 12-5-25 - Higher tax contributions controlling

Any report filed by the employer after a department assessment becomes final shall not be used for purposes of reassessing an employer's quarterly tax contributions if it would result in a lower tax contribution; except when it is determined that an employer has no liability for contributions for the quarter in which the department's assessment was made.