Hawaii Statutes

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§235-4.3 - REPEALED.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§235-8 - REPEALED.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§235-10 - REPEALED.
§235-11 - REPEALED.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§235-16 - REPEALED.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.