§235-99 Same; place for filing. Returns shall be filed with the collector for the taxation district in which is located the legal residence or principal place of business of the person making the return, or, if such person has no legal residence or principal place of business in the State, then with the collector at Honolulu. [L Sp 1957, c 1, pt of §2; Supp, §121-33; am L 1967, c 37, §1; HRS §235-99]