Hawaii Statutes

TITLE 14 - TAXATION

CHAPTER 231 - ADMINISTRATION OF TAXES
- §231-1.5 - Confidentiality privileges relating to taxpayer communications.
- §231-1 - Definitions.
- §231-2 - Taxation districts.
- §231-3.1 - Consideration paid not indicative of fair market value.
- §231-3.2 - REPEALED.
- §231-3.4 - Publication of reports.
- §231-3.5 - Suspension of running of the period of limitation during bankruptcy proceedings.
- §231-3.6 - Streamlined sales and use tax agreement compliance.
- §231-3 - Department, general duties and powers.
- §231-4.3 - Investigators; appointment and powers.
- §231-4.5 - Administrative rules officer; specialists; appointment and duties.
- §231-4 - Assessing officers eligible to appointment as collecting officers and vice versa.
- §231-5 - Deceased officers, duties of personal representatives, etc.
- §231-6 - Oath, power to administer.
- §231-7.5 - Expedited appeals and dispute resolution program.
- §231-7 - Hearings and subpoenas.
- §231-8.5 - Electronic filing of tax returns.
- §231-8.6 - REPEALED.
- §231-8 - Timely mailing treated as timely filing and paying.
- §231-9.3 - Tax collection; mainland contractors working on federal construction projects.
- §231-9.4 - Credit or debit card remittances.
- §231-9.5 - Assessment of additional taxes of corporations or partnerships.
- §231-9.6 - Fiduciaries, liability.
- §231-9.7 - Informalities not to invalidate assessments, mistakes in names or notices, etc.
- §231-9.8 - Tax bills.
- §231-9.9 - Filing and payment of taxes by electronic funds transfer.
- §231-9 - Tax collection; general duties, powers of director; dollar rounding.
- §231-10.5 - Closing audit letters.
- §231-10.6 - Rules or administrative guidance.
- §231-10.7 - Temporary rulemaking authority for regulation of tax matters.
- §231-10 - Department; keep offices where.
- §231-11 - Police to aid assessing or collecting officers.
- §231-12 - REPEALED.
- §231-13 - Director; examination, investigation, and collection.
- §231-14 - Attorney.
- §231-15.3 - Signature presumed authentic.
- §231-15.5 - Disclosure by return preparers.
- §231-15.6 - Returns of corporations or partnerships.
- §231-15.7 - Returns by fiduciaries.
- §231-15.8 - Time for performing certain acts postponed by reason of service in combat zone.
- §231-15 - Returns to be signed.
- §231-16 - Copies of returns.
- §231-17 - Notices, how given.
- §231-18 - Federal or other tax officials permitted to inspect returns; reciprocal provisions.
- §231-19.3 - Disclosure of letter rulings, et al.
- §231-19.5 - Public inspection and copying of written opinions.
- §231-19 - REPEALED.
- §231-20 - Evidence, tax records as.
- §231-21 - Due date on Saturday, Sunday, or holiday.
- §231-22 - REPEALED.
- §231-23 - Adjustments and refunds.
- §231-24 - Jeopardy assessments, etc.
- §231-25.5 - Cost recovery fees for the administration of taxes.
- §231-25 - Payment, enforcement of by assumpsit action or by levy and distraint upon all property and rights to property.
- §231-26 - Extraterritorial enforcement of tax laws.
- §231-27 - Partial payment of taxes.
- §231-28 - Tax clearance before procuring liquor licenses.
- §231-29 - Joinder of party defendant when State claims tax liens.
- §231-30 - Unknown or nonresident delinquents; procedure to collect taxes from.
- §231-31 - Nonresidents engaged in business, etc.
- §231-32 - Records of delinquent taxes, uncollectible delinquent taxes.
- §231-33 - Tax debt due the State; lien.
- §231-34 - Attempt to evade or defeat tax.
- §231-35 - Wilful failure to file return, supply information, or secure a license.
- §231-36.4 - Wilful failure to collect and pay over tax.
- §231-36.5 - Understatement of taxpayer's liability by tax return preparer.
- §231-36.6 - Substantial understatements or misstatements of amounts; penalty.
- §231-36.7 - Promoting abusive tax shelters.
- §231-36.8 - Erroneous claim for refund or credit.
- §231-36 - False and fraudulent statements; aiding and abetting.
- §231-37 - Neglect of duty, etc.
- §231-38 - REPEALED.
- §231-39 - Additions to taxes for noncompliance or evasion; interest on underpayments and overpayments.
- §231-40.5 - Statute of limitations; extension for substantial omissions.
- §231-40 - Interpretation.
- §231-41 - Statute of limitation for criminal penalties.
- §231-51 - Purpose.
- §231-52 - Definitions.
- §231-53 - Setoff against refund.
- §231-54 - Hearings; appeals.
- §231-55 - Finalization of setoff; credit on debt.
- §231-56 - Charges for setoff; credit to agency.
- §231-57.5 - Notification of address and social security number of debtor parent.
- §231-57 - Apportionment of joint refunds.
- §231-58 - Rules.
- §231-59 - Procedure additional.
- §231-61 - Tax liens; co-owners' rights.
- §231-62 - Tax liens; foreclosure; property.
- §231-63 - Tax liens; foreclosure without suit, notice.
- §231-64 - Tax liens; registered land.
- §231-65 - Tax liens; notice, form of.
- §231-66 - Tax liens; postponement of sale, etc.
- §231-67 - Tax liens; tax deed; redemption.
- §231-68 - Tax liens; costs.
- §231-69 - Tax deed as evidence.
- §231-70 - Disposition of surplus moneys.
- §9 - is codified to this section pursuant to §23G-15.
- §231-82 - Special enforcement section; functions, powers, and duties.
- §231-83 - Investigators and personnel, appointment and power.
- §231-84 - Right to inspection of books, records, and premises; warrants and writs; levy and seizure.
- §231-85 - Identification of cash economy cases; retention of funds.
- §231-86 - Violent interference with a tax official.
- §231-91 - Citations for violations; deposits.
- §231-92 - Cash-based businesses; injunction.
- §231-93 - Cash-based business; defined.
- §231-94 - Failure to produce license upon demand.
- §231-95 - Failure to keep adequate books and records.
- §231-96 - Failure to record transaction by receipt.
- §231-97 - Failure to record transaction by register.
- §231-98 - Tax avoidance price fixing.
- §231-99 - Possession of currency for tax avoidance purposes.
- §231-100 - Interference with a tax official.
CHAPTER 232 - TAX APPEALS
- §232-1 - Appeals by persons under contractual obligations.
- §232-2 - Assessment in accordance with return no cause of grievance.
- §232-3 - Grounds of appeal, real property taxes.
- §232-4 - Second appeal.
- §232-5 - Small claims.
- §232-6 - Appointment, removal, compensation.
- §232-7 - Boards of review; duties, powers, procedure before.
- §232-8 - Judges; assignment of cases.
- §232-9 - Clerk; reporter; custody of records.
- §232-10 - Sessions held where, when.
- §232-11 - Court of record; general duties, powers, seal.
- §232-12 - Powers when hearing appeals.
- §232-13 - Hearing de novo; bill of particulars.
- §23G-15. 232 - 14.
- §232-14 - Rules and forms.
- §232-15 - Appeal to board of review.
- §232-16 - Appeal to tax appeal court.
- §232-17 - Appeals from boards of review to tax appeal court.
- §232-18 - Certificate of appeal to tax appeal court.
- §232-19 - Appeals; procedure.
- §232-20 - Certificate of appeal.
- §232-21 - Appellate court may admit additional evidence.
- §232-22 - Costs; deposit for on appeal.
- §232-23 - Costs, taxation.
- §232-24 - Taxes paid pending appeal.
- §232-25 - Amendment of assessment list to conform to decision.
CHAPTER 232E - TAX REVIEW COMMISSION
- §232E-1 - Establishment of the commission.
- §232E-2 - Term.
- §232E-3 - Duties.
CHAPTER 233 - TAX CLASSIFICATION OF CERTAIN BUSINESS RELATIONSHIPS
- §233-1 - Certain relationship deemed as that of employer-employee.
- §233-2 - Same: application of taxes.
- §233-3 - Selling personal property, defined.
CHAPTER 234 - TAX RELIEF FOR NATURAL DISASTER LOSSES
CHAPTER 235 - INCOME TAX LAW
- §235-1 - Definitions.
- §235-2.1 - Internal Revenue Code, further amendments adopted.
- §235-2.2 - Internal Revenue Code, further amendments adopted.
- §235-2.3 - Conformance to the federal Internal Revenue Code; general application.
- §235-2.4 to 530 - Operation of certain Internal Revenue Code provisions; sections 63.
- §235-2.5 - Administration, adoption, and interrelationship of Internal Revenue Code and Public Laws with this chapter.
- §235-2.45 to 7518 - Operation of certain Internal Revenue Code provisions; sections 641.
- §235-2 - Same; "Internal Revenue Code".
- §235-3 - Legislative intent, how Internal Revenue Code shall apply, in general.
- §235-4.3 - REPEALED.
- §235-4.5 - Taxation of trusts, beneficiaries; credit.
- §235-4 - Income taxes by the State; residents, nonresidents, corporations, estates, and trusts.
- §235-5.5 - Individual housing accounts.
- §235-5.6 - Individual development account contribution tax credit.
- §235-5 - Allocation of income of persons not taxable upon entire income.
- §235-6 - Foreign manufacturing corporation; warehousing of products.
- §235-7.3 - Royalties derived from patents, copyrights, or trade secrets excluded from gross income.
- §235-7.5 - Certain unearned income of minor children taxed as if parent's income.
- §235-7 - Other provisions as to gross income, adjusted gross income, and taxable income.
- §235-8 - REPEALED.
- §235-9.5 - Stock options from qualified high technology businesses excluded from taxation.
- §235-9 - Exemptions; generally.
- §235-10 - REPEALED.
- §235-11 - REPEALED.
- §235-12 - .
- §235-12.5 - Renewable energy technologies; income tax credit.
- §235-12 - Energy conservation; income tax credit.
- §235-13 - Sales of residential land to lessees; involuntary conversion.
- §235-15 - Tax credits to promote the purchase of child passenger restraint systems.
- §235-16 - REPEALED.
- §235 17 - Motion picture, digital media, and film production income tax credit.
- §235-18 - Deposit beverage container deposit exemption.
- §235-19 - Exceptional trees; tax deduction.
- §235-20.5 - Tax administration special fund; established.
- §235-20 - Comfort letters; authority to assess fees; established.
- §235-21 - Definitions.
- §235-22 - Taxpayers affected.
- §235-23 - Taxable in another state.
- §235-24 - Specified nonbusiness income.
- §235-25 - Rents; royalties.
- §235-26 - Allocation of capital gains and losses.
- §235-27 - Allocation of interest and dividends.
- §235-28 - Allocation of patent and copyright royalties.
- §235-29 - Apportionment of business income; percentage.
- §235-30 - Apportionment; property factor.
- §235-31 - Apportionment; property factor; owned and used property.
- §235-32 - Apportionment; property factor; average value.
- §235-33 - Apportionment; payroll factor.
- §235-34 - Compensation; where paid.
- §235-35 - Apportionment; sales factor.
- §235-36 - Apportionment; sales factor; tangible personalty.
- §235-37 - Apportionment; sales factor; nontangible personalty.
- §235-38.5 - Application.
- §235-38 - Equitable adjustment of formula.
- §235-39 - Citation of part.
- §235-51 - Tax imposed on individuals; rates.
- §235-52 - Tax in case of joint return or return of surviving spouse.
- §235-53 - Tax tables for individuals.
- §235-54 - Exemptions.
- §235-55.5 - REPEALED.
- §235-55.6 - Expenses for household and dependent care services necessary for gainful employment.
- §235-55.7 - Income tax credit for low-income household renters.
- §235-55.8 - REPEALED.
- §235-55.9 - REPEALED.
- §235-55.85 - Refundable food/excise tax credit.
- §235-55.91 - Credit for employment of vocational rehabilitation referrals.
- §235-55 - Tax credits for resident taxpayers.
- §235-56.5 - REPEALED.
- §235-56 - REPEALED.
- §235-57 - REPEALED.
- §235-58.1 - REPEALED.
- §235-58.2 - REPEALED.
- §235-58 - REPEALED.
- §235-59 - Decedents.
- §235-60 - REPEALED.
- §235-61 - Withholding of tax on wages.
- §235-62 - Return and payment of withheld taxes.
- §235-63 - Statements to employees.
- §235-64 - Taxes withheld by employer held in trust; employer's liability.
- §235-65 - REPEALED.
- §235-66 - Further withholdings at source; crediting of withheld taxes.
- §235-67 - Indemnity of withholder.
- §235-68 - Withholding of tax on the disposition of real property by nonresident persons.
- §235-69 - Voluntary deduction and withholding of state income tax from unemployment compensation.
- §235-71.5 - Alternative tax for corporations.
- §235-71 - Tax on corporations; rates; credit of shareholder of regulated investment company.
- §235-72 - Corporations carrying on business in partnership.
- §235-81 to 89 - REPEALED.
- §235-91 - REPEALED.
- §235-92 - Returns, who shall make.
- §235-93.5 - REPEALED.
- §235-93 - Joint returns.
- §235-94.5 - REPEALED.
- §235-94 - Returns by agent, guardian, etc.
- §235-95 - Partnership returns.
- §235-96.5 - Returns relating to unemployment.
- §235-96 - Returns by persons making payments.
- §235-97 - Estimates; tax payments; returns.
- §235-98 - Returns; form, verification and authentication, time of filing.
- §235-99 - Same; place for filing.
- §235-100.5 - Abatement of income taxes of members of armed forces on death.
- §235-100 - Persons in military service.
- §235-101 - Federal returns and assessments, when copies are required.
- §235-102.5 - Income check-off authorized.
- §235-102.6 - Refund splitting.
- §235-102 - Records and special returns.
- §235-103 - Distortion of income.
- §235-104 - Penalties.
- §235-105 - Failure to keep records, render returns, or make reports by responsible persons.
- §235-106 - REPEALED.
- §235-107 - Procedure upon failure to file return.
- §235-108 - Audit of return; procedure; additional taxes.
- §235-109 - .
- §235-109 - Jeopardy assessments, security for payment, etc.
- §235-110.2 - Credit for school repair and maintenance.
- §235-110.3 - Ethanol facility tax credit.
- §235-110.4 , 110 - .
- §235-110.5 - REPEALED.
- §235-110.6 - Fuel tax credit for commercial fishers.
- §235-110.7 - Capital goods excise tax credit.
- §235-110.8 - Low-income housing tax credit.
- §235-110.9 - High technology business investment tax credit.
- §235-110.46 - Attractions and educational facilities tax credit; Ko Olina Resort and Marina; Makaha Resort.
- §235-110.51 - Technology infrastructure renovation tax credit.
- §235-110.91 - Tax credit for research activities.
- §235-110.92 - REPEALED.
- §235-110.93 - Important agricultural land qualified agricultural cost tax credit.
- §235-110 - Credits and refunds.
- §235-111.5 - High technology; sale of unused net operating loss carryover.
- §235-111 - Limitation period for assessment, levy, collection, or credit; net operating loss carrybacks.
- §235-112 - Time for assessment of deficiency attributable to gain upon conversion.
- §235-113 - Time for assessment of deficiency attributable to gain upon sale of a residence.
- §235-114 - Appeals.
- §235-115 - Assessments, etc.
- §235-116 - Disclosure of returns unlawful; penalty.
- §235-117 - Reciprocal supplying of tax information.
- §235-118 - Rules and regulations.
- §235-119 - Taxes, state realizations.
- §235-121 - Title; definitions; federal conformity; construction.
- §235-122 - Taxation of an S corporation and its shareholders.
- §235-123 - Modification and characterization of income.
- §235-124 - Basis and adjustments.
- §235-125.5 - Transition rule.
- §235-125 - Carryforwards and carrybacks; loss limitation.
- §235-126 - Part-year residence.
- §235-127 - Distributions.
- §235-128 - Returns; shareholder agreements; mandatory payments.
- §235-129 - Tax credits.
- §235-130 - LIFO recapture.
CHAPTER 235D - QUALIFIED IMPROVEMENT TAX CREDIT
CHAPTER 236 - INHERITANCE AND ESTATE TAXES LAW
CHAPTER 236A - REVISED UNIFORM ESTATE TAX APPORTIONMENT ACT
CHAPTER 236D - ESTATE AND TRANSFER TAX
- §236D-1 - Short title.
- §236D-2 - Definitions.
- §236D-3.5 - Generation-skipping transfers; tax imposed; credit for tax paid other state.
- §236D-3 - Residents; tax imposed; credit for tax paid other state.
- §236D-4 - Nonresidents; tax imposed; exemption.
- §236D-5 - Tax reports; date to be filed; extensions.
- §236D-6 - Date payment due; date deemed received.
- §236D-7 - Interest on amount due; extension of time to file federal return.
- §236D-8 - Department to issue release; final settlement of account.
- §236D-9 - Amended returns; final determination.
- §236D-10 - Administration; rules.
- §236D-11 - Sale of property to pay tax; creation of lien.
- §236D-12 - Liability for failure to pay tax before distribution or delivery.
- §236D-13 - Refund for overpayment.
- §236D-14 - REPEALED.
- §236D-15 - Administration by department; action for collection of tax; appeal.
- §236D-16 - Expenses of court proceeding.
- §236D-17 - Who liable, amount.
- §236D-18 - Disposition of revenues.
CHAPTER 237 - GENERAL EXCISE TAX LAW
- §237-1 - Definitions.
- §237-2 - quot;Business", "engaging" in business, defined.
- §237-3 - quot;Gross income", "gross proceeds of sale", defined.
- §237-4 - quot;Wholesaler", "jobber", defined.
- §237-5 - quot;Producer" defined.
- §237-6 - quot;Contractor", "contracting", "federal cost-plus contractor", defined.
- §237-7 - quot;Service business or calling", defined.
- §237-8.5 - REPEALED.
- §237-8.6 - County surcharge on state tax; administration.
- §237-8 - Administration and enforcement by department.
- §237-9.5 - No separate licensing, filing, or liability for certain revocable trusts.
- §237-9 - Licenses; penalty.
- §237-10.5 - Reporting requirement for contractors on federal construction projects.
- §237-10 - REPEALED.
- §237-11 - Tax year.
- §237-12 - Tax cumulative; extent of license.
- §237-13.3 - Application of sections 237-4(a)(8), 237-4(a)(10), 237-4(a)(13), 237-13(2)(A), 237-13(4)(A), and 237-13(6)(A).
- §237-13.5 - Assessment on generated electricity.
- §237-13.8 - Sales of telecommunications services through prepaid telephone calling service.
- §237-13 - Imposition of tax.
- §237-14.5 - Segregation of gross income, etc.
- §237-14 - Segregation of gross income, etc.
- §237-15 - Technicians.
- §237-16.5 - Tax on written real property leases; deduction allowed.
- §237-16.8 - Exemption of certain convention, conference, and trade show fees.
- §237-16 - REPEALED.
- §237-17 - Persons with impaired sight, hearing, or who are totally disabled.
- §237-18 - Further provisions as to application of tax.
- §237-19 - REPEALED.
- §237-20 - Principles applicable in certain situations.
- §237-21 - Apportionment.
- §237-22 - Conformity to Constitution, etc.
- §237-23.5 - Related entities; common paymaster; certain exempt transactions.
- §237-23 - Exemptions, persons exempt, applications for exemption.
- §237-24.3 - Additional amounts not taxable.
- §237-24.5 - Additional exemptions.
- §237-24.7 - Additional amounts not taxable.
- §237-24.8 - Amounts not taxable for financial institutions.
- §237-24.9 - Aircraft service and maintenance facility.
- §237-24.75 - Additional exemptions.
- §237-24 - Amounts not taxable.
- §237-25 - Exemptions of sales and gross proceeds of sales to federal government, and credit unions.
- §237-26 - Exemption of certain scientific contracts with the United States.
- §237-27.1 - REPEALED.
- §237-27.5 - Air pollution control facility.
- §237-27.6 - Solid waste processing, disposal, and electric generating facility; certain amounts exempt.
- §237-27 - Exemption of certain petroleum refiners.
- §237-28.1 - Exemption of certain shipbuilding and ship repair business.
- §237-28.2 - REPEALED.
- §237-28 - REPEALED.
- §237-29.5 - Exemption for sales of tangible personal property shipped out of the State.
- §237-29.6 - REPEALED.
- §237-29.7 - Exemption of insurance companies.
- §237-29.8 - Call centers; exemption; engaging in business; definitions.
- §237-29.53 - Exemption for contracting or services exported out of State.
- §237-29.55 - Exemption for sale of tangible personal property for resale at wholesale.
- §237-29.65 - REPEALED.
- §237-29.75 - REPEALED.
- §237-29 - Exemptions for certified or approved housing projects.
- §237-30.5 - Collection of rental by third party; filing with department; statement required.
- §237-30 - Monthly, quarterly, or semiannual return, computation of tax, payment.
- §237-31 - Remittances.
- §237-32 - Penalties.
- §237-33.5 - Federal assessments; adjustments of gross income or gross proceeds of sale; report to the department.
- §237-33 - Annual return, payment of tax.
- §237-34 - Filing of returns; disclosure of returns unlawful, penalty; destruction of returns.
- §237-35 - Consolidated reports; interrelated business.
- §237-36 - Erroneous returns, disallowance of exemption, payment.
- §237-37 - Refunds and credits.
- §237-38 - Failure to make return.
- §237-39 - Audits; procedure, penalties.
- §237-40 - Limitation period.
- §237-41 - Records to be kept; examination.
- §237-42 - Appeals.
- §237-43 - Bulk sales; transfers; penalties.
- §237-44 - Entertainment business.
- §237-45 - REPEALED.
- §237-46 - Collection by suit; injunction.
- §237-47 - District judges; concurrent civil jurisdiction in tax collections.
- §237-48 - REPEALED.
- §237-49 - Unfair competition; penalty.
CHAPTER 237D - TRANSIENT ACCOMMODATIONS TAX
- §237D-1 - Definitions.
- §237D-2 - Imposition and rates.
- §237D-3.5 - REPEALED.
- §237D-3 - Exemptions.
- §237D-4 - Certificate of registration.
- §237D-5.5 - REPEALED.
- §237D-5 - REPEALED.
- §237D-6.5 - Remittances; distribution to counties.
- §237D-6 - Return and payments; penalties.
- §237D-7.5 - Federal assessments; adjustments of gross rental, gross rental proceeds, or fair market rental value; report to the department.
- §237D-7 - Annual return.
- §237D-8.5 - Collection of rental by third party; filing with department; statement required.
- §237D-8.6 - Reconciliation; form requirement.
- §237D-8 - Filing of returns.
- §237D-9 - Assessment of tax upon failure to make return; limitation period; exceptions; extension by agreement.
- §237D-10 - Overpayment; refunds.
- §237D-11 - Appeals.
- §237D-12 - Records to be kept; examination.
- §237D-13 - Disclosure of returns unlawful; destruction of returns.
- §237D-14 - Collection by suit; injunction.
- §237D-15 - Application of tax.
- §237D-16 - Administration and enforcement; rules.
- §237D-17 - REPEALED.
CHAPTER 238 - USE TAX LAW
- §238-1 - Definitions, generally.
- §238-2.3 - Imposition of tax on imported services or contracting; exemptions.
- §238-2.5 - REPEALED.
- §238-2.6 - County surcharge on state tax; administration.
- §238-2 - Imposition of tax on tangible personal property; exemptions.
- §238-3 - Application of tax, etc.
- §238-4 - Certain property used by producers.
- §238-5 - Returns.
- §238-6 - Collection of tax by seller; penalty.
- §238-7 - Audits; additional assessments; refunds.
- §238-8 - Appeal, correction of assessment.
- §238-9.5 - Motor vehicle importation; report by dealers; proof of payment.
- §238-9 - Records.
- §238-10 - Penalties.
- §238-11 - Collection of taxes by assumpsit or distraint; concurrent jurisdiction of district judges.
- §238-12 - REPEALED.
- §238-13 - Other provisions of general excise tax law applicable.
- §238-14 - Taxes state realizations.
- §238-15 - Short title.
- §238-16 - Rules and regulations.
CHAPTER 239 - PUBLIC SERVICE COMPANY TAX LAW
- §239-1 - Tax levy, in general.
- §239-2 - Definitions.
- §239-3 - REPEALED.
- §239-4.5 - Segregation of gross income, etc.
- §239-4 - Returns.
- §239-5.5 - Surcharge amounts exempt.
- §239-5 - Public utilities, generally.
- §239-6.5 - Tax credit for lifeline telephone service subsidy.
- §239-6 - Airlines, certain carriers.
- §239-7 - Assessments; payments; chapter 235 applicable.
- §239-8 - Allocation and apportionment.
- §239-9 - Time of application of tax and other provisions.
- §239-10 - Disposition of revenues.
- §239-11 - Exemption of certain contract carriers.
- §239-12 - Call centers; exemption; engaging in business; definitions.
- §239-13 - REPEALED.
- §239-21 - Application.
- §239-22 - Definitions.
- §239-23 - Mobile telecommunications definitions.
- §239-24 - Effect of customer's failure to provide its place of primary use; effect of aggregation or segregation of charges.
- §239-25 - Nonseverability.
CHAPTER 240 - PUBLIC UTILITIES; FRANCHISE TAX
- §240-1 - .
- §240-1 - Electric light and power companies, tax on.
- §240-2 - Books, papers, etc.
CHAPTER 241 - TAXATION OF BANKS AND OTHER FINANCIAL CORPORATIONS
- §241-1.5 - Time of application of tax and other provisions.
- §241-1 - Definitions.
- §241-2 - Imposition of tax on national banking associations; construction; exemption from other taxes, except real property tax.
- §241-3.5 - Deduction from entire net income.
- §241-3 - Imposition of tax on other banks, building and loan associations, financial services loan companies, financial corporations, small business investment companies, trust companies, mortgage loa
- §241-4.3 - Alternative tax.
- §241-4.5 - Capital goods excise tax credit.
- §241-4.6 - Renewable energy technologies; income tax credit.
- §241-4.7 - Low-income housing; income tax credit.
- §241-4.8 - High technology business investment tax credit.
- §241-4 - Measure and rate of tax.
- §241-5 - Returns; payment of tax.
- §241-6 - Chapter 235 applicable.
- §241-7 - Disposition of funds.
CHAPTER 242 - MORTGAGE LOAN EXEMPTION
CHAPTER 243 - FUEL TAX LAW
- §243-1 - Definitions.
- §243-2 - Distributors to register and be licensed.
- §243-3.5 - Environmental response tax; uses.
- §243-3 - Retail dealers, permits; certificates.
- §243-4 - License taxes.
- §243-5 - County fuel tax.
- §243-6 - Fuel taxes, dispositions.
- §243-7 - Tax not applicable, when.
- §243-8 - License taxes payable monthly.
- §243-9 - Distributors, etc.
- §243-10 - Statements and payments.
- §243-11 - Failure to make and file statements and making false statement unlawful.
- §243-12 - Procedure upon failure to file statement; penalties.
- §243-13 - Director empowered to make examinations, penalty, etc.
- §243-14.5 - Appeals.
- §243-14 - Assessments; limitation period; exceptions; extension by agreement.
- §243-15 - REPEALED.
- §243-16 - Rules and regulations.
CHAPTER 244 - LIQUOR TAX LAW
CHAPTER 244D - LIQUOR TAX LAW
- §244D-1 - Definitions.
- §244D-2 - Permit.
- §244D-3 - Cooperation between department and liquor commission.
- §244D-4.3 - Exemption for sales of liquor shipped out of the State.
- §244D-4.5 - REPEALED.
- §244D-4 - Tax; limitations.
- §244D-5 - REPEALED.
- §244D-6 - Return, form, contents.
- §244D-7 - Payment of tax; penalties.
- §244D-8 - Determination of tax, additional assessments, credit, and refunds.
- §244D-9 - Records to be kept.
- §244D-10 - Inspection.
- §244D-11 - Tax in addition to other taxes.
- §244D-12 - Appeals.
- §244D-13 - Other provisions applicable.
- §244D-14 - Investigations; contempts; fees.
- §244D-15 - Administration by director; rules and regulations.
- §244D-16 - Penalties.
- §244D-17 - Disposition of revenues.
CHAPTER 245 - CIGARETTE TAX AND TOBACCO TAX LAW
- §245-1 - Definitions.
- §245-2.5 - Retail tobacco permit.
- §245 2 - .6 Unlawful tobacco retailing in the first degree.
- §245 2 - .7 Unlawful tobacco retailing in the second degree.
- §245-2 - License.
- §245-3 - Taxes.
- §245-4 - REPEALED.
- §245-5 - Returns.
- §245-6 - Payment of taxes; penalties.
- §245-7 - Determination of taxes; additional assessments, credits, and refunds.
- §245-8 - Records to be kept.
- §245-9 - Inspection.
- §245-10 - Appeals.
- §245-11 - Chapter 235 and chapter 237 applicable.
- §245-12 - Investigations; contempts; fees.
- §245-13 - Administration by director; rules and regulations.
- §245-14 - REPEALED.
- §245-15 - Disposition of revenues.
- §245-16 - Unlawful shipment of cigarettes; penalty; reports; liability for unpaid taxes.
- §245-21 - Payment of tax through use of stamps; exemptions.
- §245-22.5 - Prohibition against stamping or sale of cigarettes not listed in the directory pursuant to chapter 486P.
- §245-22 - Affixation; required prior to distribution; method and manner.
- §245-23 - Department to furnish stamps; designs, specifications, and denominations.
- §245-24 - Sales through financial institutions.
- §245-25 - Purchase of stamps; when; by licensee or designee.
- §245-26 - Price; payment; deferred payment purchases.
- §245-27 - Maximum amount of deferred-payment purchases; bond.
- §245-28 - Time for payment of deferred-payment purchases; manner of payment.
- §245-29 - Suspension or reduction of privilege to purchase on deferred-payment basis.
- §245-30 - Penalty for failure to make timely payment.
- §245-31 - Monthly report on distributions of cigarettes and tobacco products, and purchases of stamps.
- §245-32 - Tax refund or credit for cigarettes and tobacco products shipped for sale or use outside the State.
- §245-33 - Unused stamps; cancellation of stamps.
- §245-34 - Approval of department required for transfer of stamps.
- §245-35 - Unlicensed possession or use of stamps.
- §245-36 - Counterfeiting stamps.
- §245-37 - Sale or purchase of packages of cigarettes without stamps; fines and penalties.
- §245-38 - Vending unstamped cigarettes.
- §245-39 - Penalty exemptions; presumptions.
- §245-40 - Forfeitures; disposition.
- §245-41.5 - Cigarette tax stamp administrative special fund.
- §245-41 - Enforcement; injunction; disposition of fines.
- §245-42 - Rules.
- §245-51 - Export and foreign cigarettes prohibited.
- §245-52 - Alteration of packaging prohibited.
- §245-53 - Criminal penalties for illegal sale of export or foreign cigarettes.
- §245-54 - Confiscation and seizure of illegal export or foreign cigarettes.
- §245-55 - Forfeiture.
- §245-56 - Affixing of cigarette tax stamps to export cigarettes or altered packages prohibited.
- §245-57 - Documentation of foreign cigarettes.
- §245-58 - Illegal sale of export or foreign cigarettes; revocation or suspension of license; civil penalties.
- §245-59 - Unfair trade practices.
- §245-60 - Deceptive cigarette sales.
- §245-61 - Enforcement.
- §245-62 - Applicability.
- §245-63 - Penalties cumulative.
CHAPTER 246 - REAL PROPERTY TAX LAW
- §246-1 - Property defined.
- §246-2 - Tax base and rate.
- §246-3 - Tax year; time as of which levy and assessment made.
- §246-4 - Assessment of property; to whom in general.
- §246-5 - Imposition of real property taxes on reclassification.
- §246-6 - Assessment of property of corporations or copartnerships.
- §246-7 - Fiduciaries, liability.
- §246-8 - Assessment of property of unknown owners.
- §246-9 - Maps.
- §246-10 - Valuation; consideration in fixing.
- §246-11 - Water tanks.
- §246-12.1 - Golf course assessment.
- §246-12.2 - Conditions precedent to special assessment of land as golf course.
- §246-12.3 - Certain lands dedicated for residential use.
- §246-12.4 - REPEALED.
- §246-12.5 - REPEALED.
- §246-12 - Dedicated lands.
- §246-13 - Definitions.
- §246-14 - Eligibility.
- §246-15 - Application.
- §246-16 - Classification.
- §246-17 - Development and maintenance of wasteland development property.
- §246-18 - Special tax assessment.
- §246-19 - Declassification.
- §246-20 - Appeals.
- §246-21 - Nontaxable property.
- §246-22 - Abstracts of registered conveyances, copies of corporation exhibits, etc.
- §246-23 - Claims for certain exemptions.
- §246-24 - REPEALED.
- §246-25 - Rules and regulations.
- §246-26 - Homes.
- §246-27 - Home, lease, lessees defined.
- §246-28 - REPEALED.
- §246-29 - Homes of totally disabled veterans.
- §246-30 - Person affected with Hansen's disease.
- §246-31 - Exemption, persons with impaired sight or hearing and persons totally disabled.
- §246-32 - Charitable, etc.
- §246-33.1 - Crop shelters.
- §246-33 - Property used in manufacture of pulp and paper.
- §246-34.5 - Exemptions for air pollution control facility.
- §246-34.7 - Alternate energy improvements, exemption.
- §246-34 - Exemption, dedicated lands in urban districts.
- §246-35 - Fixtures used in manufacturing or producing tangible personal products.
- §246-36 - Public property, etc.
- §246-37 - Lessees of exempt real property.
- §246-38 - Property of the United States leased under the National Housing Act.
- §246-39.1 - Claim for exemption.
- §246-39 - Exemption for low and moderate-income housing.
- §246-40 - Returns, made when; form; open to public.
- §246-41 - Returns by fiduciaries.
- §246-42 - Returns of corporations or copartnerships.
- §246-43 - Notice of assessments; addresses of persons entitled to notice.
- §246-44 - Assessment lists.
- §246-45 - Informalities not to invalidate assessments, mistakes in names or notices, etc.
- §246-46 - Appeals.
- §246-47 - Tax rolls; tax bills.
- §246-48 - Taxes; due when; installment payments; billing and delinquent dates.
- §246-49 - Penalty for delinquency.
- §246-50 - Costs of assessment and collection.
- §246-51 - Assessment of unreturned or omitted property; review; penalty.
- §246-52 - Reassessments.
- §246-53 - Remission of taxes on acquisition by government.
- §246-54 - Remission of taxes in cases of certain disasters.
- §246-55 - Tax liens; co-owners' rights; foreclosure; limitation.
- §246-56 - Tax liens; foreclosure without suit, notice.
- §246-57 - Same; registered land.
- §246-58 - Same; notice, form of.
- §246-59 - Same; postponement of sale, etc.
- §246-60 - Same; tax deed; redemption.
- §246-61 - Same; costs.
- §246-62 - Tax deed as evidence.
- §246-63 - Disposition of surplus moneys.
CHAPTER 246A - TRANSFER OF REAL PROPERTY TAXATION FUNCTIONS]
- §246A-1 - Purpose.
- §246A-2 - Transfer of functions.
- §246A-3 - Pending proceedings.
- §246A-4 - Appeals.
CHAPTER 247 - CONVEYANCE TAX
- §247-1 - Imposition of tax.
- §247-2 - Basis and rate of tax.
- §247-3 - Exemptions.
- §247-4.5 - Appeals.
- §247-4 - Payment and liability of the tax.
- §247-5 - Imprinting of seal.
- §247-6.5 - Limitation period for assessment, levy, collection, or credit.
- §247-6 - Certificate of conveyance required.
- §247-7 - Disposition of taxes.
- §247-8 - Refunds.
- §247-9 - Enforcement and administration.
- §247-10 - Collection.
- §247-11 - REPEALED.
- §247-12 - REPEALED.
- §247-13 - Short title.
CHAPTER 248 - COUNTY BUDGETS; TAX FUNDS
- §248-1 - Definitions.
- §248-2.5 - REPEALED.
- §248-2.6 - County surcharge on state tax; disposition of proceeds.
- §248-2 - REPEALED.
- §248-3 - State requirements.
- §248-4 - Submission of budgets during years legislature meets.
- §248-5 - Property taxes, disposition of proceeds.
- §248-6 - REPEALED.
- §248-7 - Tax payments, how made; caveat.
- §248-8 - Special funds in treasury of State.
- §248-9 - State highway fund.
- §248-10 - State highway fund; disposition of certain income.
- §248-11 - REPEALED.
- §248-12 - State highway fund to defray expenses of motor vehicle safety office.
CHAPTER 249 - COUNTY VEHICULAR TAXES
- §249-1 - Definitions.
- §249-2 - Imposition of tax.
- §249-3.5 - REPEALED.
- §249-3 - REPEALED.
- §249-4 - Exemptions for new vehicles and official vehicles.
- §249-5.5 - Stored vehicles.
- §249-5 - REPEALED.
- §249-6.5 - Exemption for national guard, military reserves, and other active duty military personnel claiming Hawaii as their residence of record.
- §249-6 - Exemptions for certain cars furnished to disabled veterans.
- §249-7.5 - New motor vehicle with a temporary number plate.
- §249-7 - Number plates.
- §249-8 - Replacements for lost or damaged plates, tags, or emblems.
- §249-9.1 - Special number plates.
- §249-9.2 - Special number plates; military service.
- §249-9.3 - Special number plates; design and issuance by counties.
- §249-9.4 - Special series number plates.
- §249-9 - Number plates; purchase.
- §249-10 - Delinquent penalties; seizure and sale for tax.
- §249-11 - Fraudulent use of plates, tags, or emblems and other misdemeanors; penalties.
- §249-12 - Standard size license plates.
- §249-13 - Determination of rate.
- §249-14.2 - Procedure when registration of a bicycle or moped transferred.
- §249-14.3 - Exemption from fee and tag.
- §249-14.5 - New bicycles and mopeds.
- §249-14.6 - Violations; penalty.
- §249-14 - Bicycle and moped fee.
- §249-15 - Seizure and sale.
- §249-16 - Duplicate bicycle and moped tags and certificates of registration.
- §249-17.5 - Bikeway fund; established.
- §249-17 - False tag, bicycle or moped, penalty.
- §249-18 - Highway fund.
- §249-31 - State registration fee.
- §249-32 - REPEALED.
- §249-33 - State vehicle weight tax, exemptions.
- §249-34 - Delinquent penalties; seizure and sale for tax and fee.
CHAPTER 251 - RENTAL MOTOR VEHICLE AND TOUR VEHICLE SURCHARGE TAX
- §251-1 - Definitions.
- §251-2 - Rental motor vehicle and tour vehicle surcharge tax.
- §251-3 - Certificate of registration.
- §251-4 - Return and payments; penalties.
- §251-5 - Remittances.
- §251-6 - Annual return.
- §251-7 - Filing of returns.
- §251-8 - Assessment of surcharge tax upon failure to make return; limitation period; exceptions; extension by agreement.
- §251-9 - Overpayment; refunds.
- §251-10 - Appeals.
- §251-11 - Records to be kept; examination.
- §251-12 - Disclosure of returns unlawful; destruction of returns.
- §251-13 - Collection by suit; injunction.
- §251-14 - Application of surcharge tax.
- §251-15 - Administration and enforcement; rules.
- §251-16 - REPEALED.
CHAPTER 255 - MULTISTATE TAX COMPACT]
- §255-1 - Adoption of compact.
- §255-2 - Representation on multistate commission.
- §255-3 - Adoption of interstate audits.
CHAPTER 255D - HAWAII SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
- §255D-1 - Short title.
- §255D-2 - Definitions.
- §255D-3 - Authority to participate in multistate negotiations.
- §255D-4 - Authority to enter agreement.
- §255D-5 - Relationship to state law.
- §255D-6 - Agreement requirements.
- §255D-7 - Cooperating sovereigns.
- §255D-8 - Limited binding and beneficial effect.
- §255D-9 - Seller and third party liability.
CHAPTER 256 - COLLEGE SAVINGS PROGRAM
- §256-1 - Definitions.
- §256-2 - College savings program established.
- §256-3 - Functions and powers of the director of finance.
- §256-4 - Program requirements; college account.
- §256-5 - Program limitations; college account.
- §256-6 - College savings program trust fund.
- §256-7 - Tax reporting.
CHAPTER 257 - INDIVIDUAL DEVELOPMENT ACCOUNTS
- §257-1 - Definitions.
- §257-2 - Eligible individuals.
- §257-3 - Fiduciary organizations.
- §257-4 - Penalties.
- §257-5 - Death.
- §257-6 - Financial institutions.
- §257-7 - Assets; disregarded.
- §257-8 - Matches.
- §257-9 - Tax exemption.
- §257-10 - Tax credit.
- §257-11 - Administration; evaluation; information; reporting.