§235-52  Tax in case of joint return orreturn of surviving spouse.  In the case of a joint return of a husband andwife under section 235-93, the tax imposed, as near as may be, by this chaptershall be twice the tax which would be imposed if the taxable income were cut inhalf.  For purposes of this section and section 235-53, a return of a survivingspouse, as defined in the Internal Revenue Code, shall be treated as a jointreturn of a husband and wife under section 235-93. [L Sp 1957, c 1, pt of §2; Supp,§121-9; HRS §235-52; am L 1982, c 22, §1(3); am L 1987, c 239, §1(12)]

 

Case Notes

 

  Joint return, joint responsibility for tax deficiency.  49 H.688, 427 P.2d 86.