Hawaii Revised Statutes Division 4. Courts and Judicial Proceedings § 657D-43

[(a)] The collection from any person in the state military forces of any tax on the income of such person pursuant to chapter 235, whether falling due prior to or during the person's period of military service, shall be deferred for a period of not more than sixty days after the termination of the person's period of military service if such person's ability to pay such tax is materially impaired by reason of the service. No interest on any amount of tax, collection of which is deferred for any period under this section, and no penalty for nonpayment of such amount during such period, shall accrue for such period of deferment by reason of nonpayment. The running of any statute of limitations against the collection of such tax by distraint or otherwise shall be suspended for the period of military service of any person whose tax collection is deferred under this section, and for an additional period of sixty days beginning with the day following the period of military service.

[(b)] The provisions of this section shall not apply to the retention or recovery of debt under sections 231-51 to 231-59.