Every nonresident individual who, jointly, severally, or jointly and severally, is subject to a tax upon the gross or net income from, or sales of, an occupation, trade, or business carried on in the State, in whole or in part, or upon the carrying on of the occupation, trade, or business, or upon the use or keeping for use of property therein, shall file with the department of taxation in the form and manner prescribed by the department, the name and address of a person residing within the State upon whom process may be served, and in default of the designation, and if the nonresident individual cannot be found in the State, service of process in any action for the collection of the taxes may be made on any manager, superintendent, or other person in charge, employed in the carrying on of the occupation, trade, or business, with like effect as if the person so served had been designated by the nonresident as the nonresident's agent for such purpose; provided that nothing therein shall preclude the service of process in any other manner provided by law.
HRS § 231-31
Rules of Court
Service, see HRCP rule 4(d)(1).