§235-52  Tax in case of joint return or
return of surviving spouse.  In the case of a joint return of a husband and
wife under section 235-93, the tax imposed, as near as may be, by this chapter
shall be twice the tax which would be imposed if the taxable income were cut in
half.  For purposes of this section and section 235-53, a return of a surviving
spouse, as defined in the Internal Revenue Code, shall be treated as a joint
return 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.