https://library.partnertax.ai/us-hi/regs/ 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-19.5-12 [Eff 11/25/94] (Auth: HRS §§231-3(9), 231-19.5) (Imp: HRS §231-19.5) https://library.partnertax.ai/us-hi/regs/18-231-19.5-13 [Eff 11/25/94] (Auth: HRS §§231-3(9), 231-19.5) (Imp: HRS §231-19.5) https://library.partnertax.ai/us-hi/regs/18-231-19.5-14 [Eff 11/25/94] (Auth: HRS §§231-3(9), 231-19.5) (Imp: HRS §231-19.5) §18-231-20 to https://library.partnertax.ai/us-hi/regs/18-231-25 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-25.5-02 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-25.5-03 [Eff 3/03/97] (Auth: HRS §§231-3(9), 231-25.5(d)) (Imp: HRS §231-25.5(a)(2)) https://library.partnertax.ai/us-hi/regs/18-231-25.5-04 [Eff 3/03/97] (Auth: HRS §§231- 3(9), 231-25.5(d)) (Imp: HRS §231-25.5(a)(2)) https://library.partnertax.ai/us-hi/regs/18-231-25.5-05 [Eff 3/03/97] (Auth: HRS §§231-3(9), 231-25.5(d)) (Imp: HRS §231-25.5(a)(4)) §18-231-26 to https://library.partnertax.ai/us-hi/regs/18-231-36 [Eff 11/18/2010] (Auth: HRS §§ 231-3(9), 235-2.5(b), 231-10.6, 235-118) (Imp: HRS §§ 231-36.5) §18-231-36.6-01-6662 Guidance; substantial understatements or misstatements of amounts; conformity to treasury regulations related to Internal Revenue Code section 6662. (a) In administering the penalty set forth under section 231-36.6, HRS, relating to imposition of a penalty for substantial understatements or misstatements of amounts, the treasury regulations adopted under title 26, code of federal r https://library.partnertax.ai/us-hi/regs/18-231-59 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-91-01 [Eff 11/30/14] (Auth: HRS §231-3(9)) (Imp: HRS §231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-02 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-91-03 [Eff 11/30/14] (Auth: HRS §231-3(9)) (Imp: HRS §231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-04 [Eff 11/30/14] (Auth: HRS §231-3(9)) (Imp: HRS §231-91) HRS §231-91 HRS §231-91 ADMINISTRATION OF TAXES §18-231-91-09 https://library.partnertax.ai/us-hi/regs/18-231-91-05 [Eff 11/30/14; am 4/3/16] (Auth: HRS §231-3(9)) (Imp: HRS §231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-06 [Eff 11/30/14] (Auth: HRS §231-3(9)) (Imp: HRS §231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-07 [Eff 11/30/14] (Auth: HRS §§91-2, 231-3(9)) (Imp: HRS §§91-9, 231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-08 [Eff 11/30/14] (Auth: HRS §§91-2, 231-3(9), 231-7) (Imp: HRS §§91-9, 91-9.5, 231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-09 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-91-10 [Eff 11/30/14] (Auth: HRS §§91-2, 231-3(9)) (Imp: HRS §§91-9, 231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-11 [Eff 11/30/14] (Auth: HRS §§91-2, 231-3(9)) (Imp: HRS §§91-9, 231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-12 [Eff 11/30/14] (Auth: HRS §§91-2, 231-3(9)) (Imp: HRS §§91-9, 231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-13 [Eff 11/30/14] (Auth: HRS §§91-2, 231-3(9)) (Imp: HRS §§91-9, 231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-14 [Eff 11/30/14] (Auth: HRS §§91-2, 231-3(9)) (Imp: HRS §§91-9, 231- 91) https://library.partnertax.ai/us-hi/regs/18-231-91-15 [Eff 11/30/14] (Auth: HRS §§91-2, 231-3(9)) (Imp: HRS §§91-9, 231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-16 [Eff 11/30/14] (Auth: HRS §§91-2, 231-3(9)) (Imp: HRS §§91-9, 231-91) HRS §231-91 HRS §231-91 HRS §231-91 https://library.partnertax.ai/us-hi/regs/18-231-91-17 [Eff 11/30/14] (Auth: HRS §§91-2, 231-3(9)) (Imp: HRS §§91-9, 231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-18 [Eff 11/30/14; am 4/3/16] (Auth: HRS §§91-2, 231-3(9)) (Imp: HRS §§91-9, 231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-19 [Eff 11/30/14] (Auth: HRS §§91-2, 231-3(9)) (Imp: HRS §§91-9, 231- 91) https://library.partnertax.ai/us-hi/regs/18-231-91-20 [Eff 11/30/14; am 4/3/16] (Auth: HRS §§91-2, 231-3(9)) (Imp: HRS §§91-9, 231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-21 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-91-22 [Eff 11/30/14] (Auth: HRS §§91-2, 231-3(9)) (Imp: HRS §§91-9, 231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-23 [Eff 11/30/14] (Auth: HRS §§91-2, 231-3(9)) (Imp: HRS §§91-12, 231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-24 [Eff 11/30/14] (Auth: HRS §§91-2, 231-3(9)) (Imp: HRS §§91-9, 231-91) https://library.partnertax.ai/us-hi/regs/18-231-91-25 [Eff 11/30/14] (Auth: HRS §231-3(9)) (Imp: HRS §231-91) https://library.partnertax.ai/us-hi/regs/18-231-92-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-93-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-94-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-95-01 [Eff 11/30/14] (Auth: HRS §231-3(9)) (Imp: HRS §231-95) https://library.partnertax.ai/us-hi/regs/18-231-96-01 [Eff 11/30/14] (Auth: HRS §231-3(9)) (Imp: HRS §231-96) https://library.partnertax.ai/us-hi/regs/18-231-97-01 [Eff 2/3/19] (Auth: HRS §231-3(9)) (Imp: HRS §§231-9.8, 231-15.8, 231-17, 231-24, 231-33, 231-63, 232-7, 235-108, 235-114, 237-36, 243-14) §18-231-2 to https://library.partnertax.ai/us-hi/regs/18-231-98-01 [Eff 11/30/14] (Auth: HRS §231-3(9)) (Imp: HRS §231-98) https://library.partnertax.ai/us-hi/regs/18-231-99-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-100-01 [Eff 11/30/14] (Auth: HRS §231-3(9)) (Imp: HRS §231-100) HRS §231-98 HRS §231-100 ADMINISTRATION OF TAXES [THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK.] https://library.partnertax.ai/us-hi/regs/18-234-01 [Eff 5/26/88](Auth: HRS §231-3(9))(Imp: HRS §234-3) §- https://library.partnertax.ai/us-hi/regs/18-234-02 [Eff 5/26/88](Auth: HRS §231-3(9))(Imp: HRS §234-1, 234-3) https://library.partnertax.ai/us-hi/regs/18-234-03 [Eff 5/26/88](Auth: HRS §231-3(9))(Imp: HRS §234-3) https://library.partnertax.ai/us-hi/regs/18-234-04 [Eff 5/26/88](Auth: HRS §231-3(9))(Imp: HRS §234-3) https://library.partnertax.ai/us-hi/regs/18-234-05 [Eff 5/26/88](Auth: HRS§231-3(9))(Imp: HRS §234-4) https://library.partnertax.ai/us-hi/regs/18-234-06 [Eff 5/26/88](Auth: HRS §231-3(9)) (Imp: HRS §234-3) https://library.partnertax.ai/us-hi/regs/18-234-07 [Eff 5/26/88](Auth: HRS §231-3(9))(Imp: §§234-4, 234-7, 234-10) https://library.partnertax.ai/us-hi/regs/18-234-08 [Eff 5/26/88] (Auth: HRS §231-3(9))(Imp: HRS §234-8,234-9) https://library.partnertax.ai/us-hi/regs/18-234-09 [Eff 5/26/88](Auth: HRS §231-3(9))(Imp: HRS §234-5) https://library.partnertax.ai/us-hi/regs/18-234-10 [Eff 5/26/88](Auth: HRS §231-3(9))(Imp: HRS § 26- 35, 234-3, 234-11) https://library.partnertax.ai/us-hi/regs/18-235-1 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-1.01 [Eff 2/16/82; am 9/3/94; am and ren §18- 235-1.01 8/28/98] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-1) https://library.partnertax.ai/us-hi/regs/18-235-1.02 [Eff 2/16/82; am 9/3/94; am and ren §18-235-1.02 8/28/98] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-1) https://library.partnertax.ai/us-hi/regs/18-235-1.03 [Eff 2/16/82; am 9/3/94; am and ren §18-235-1.03 8/28/98] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-1) https://library.partnertax.ai/us-hi/regs/18-235-1.04 [Eff 2/16/82; am 9/3/94; am and ren §18-235-1.04 8/28/98] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-1) https://library.partnertax.ai/us-hi/regs/18-235-1.05 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-1.06 [Eff 2/16/82; am 9/3/94; am and ren §18- 235-1.05 8/28/98] (Auth: HRS §§ 231-3(9), 235-118) (Imp: HRS §235-1) https://library.partnertax.ai/us-hi/regs/18-235-1.07 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-1.08 [Eff 2/16/82; am 9/3/94; am and ren §18-235-1.08 8/28/98] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-1) https://library.partnertax.ai/us-hi/regs/18-235-1.09 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-1.10 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-1.11 [Eff 2/16/82; am 9/3/94; am and ren §18-235-1.10 8/28/98] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-2.4, 235-54, 235-93) §18-235-1.11 “Person totally disabled”, defined. (a) “Person totally disabled” means: (1) A person who is totally and permanently disabled, either physically or mentally; and HRS §235-1 https://library.partnertax.ai/us-hi/regs/18-235-1.14 [Eff 2/16/82; am 9/3/94; am and ren §18-235-1.11 8/28/98] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-1, 237- 17, 237-24(13)) §18-235-1.12 “Person totally disabled”, certification of. (a) The disability of a person claiming to be totally disabled must be certified in a three-step process: (1) There must be a medical determination that the person is totally disabled, either physically or mentally; (2) The disability must be permanent; and (3) There must be a determination that the permanent a https://library.partnertax.ai/us-hi/regs/18-235-1.15 [Eff 2/16/82; am 9/3/94; am and ren §18-235-1.15 8/28/98] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-1, 237-17, 237-24(13)) §18-235-1.16 “Resident estate”, defined. “Resident estate” means the same as in section 235- 1, HRS. The estate of a decedent who was a resident at the time of death is a resident estate if a Hawaii court appoints a personal representative or administrator to carry on and who does carry on the principal or an ancillary administration of the estate. [Eff 2/16/82; am 9/3 https://library.partnertax.ai/us-hi/regs/18-235-2.2 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-2.3 [Eff 2/16/82; am 9/3/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-2.3, 235-2.4) §18-235-4-03 https://library.partnertax.ai/us-hi/regs/18-235-3 [Eff 9/18/20] (Auth: HRS §§231-3(9), 235-55.91, 235-110.8, 235-118) (Imp: HRS §§235-2.45, 235- 16.5, 235-17, 235-55.91, 235-110.2, 235-110.7, 235-110.8, 235-110.94) https://library.partnertax.ai/us-hi/regs/18-235-3-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-4 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-4-01 [Eff 2/16/82; am and ren §18-235-4-01 9/3/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-4, 235-5, 235-7, 235-55, 235-97) https://library.partnertax.ai/us-hi/regs/18-235-4-02 [Eff 2/16/82; am and ren §18-235-4-02 9/3/94] (Auth: HRS §§231-3(9), 235-96, 235-118) (Imp: HRS §§235-4, 235-5, 235- 7, 235-55, 235-97) Historical note: §18-235-4-02 is based substantially upon §18-235-4(a). [Eff 2/16/82; am and ren §18-235- 4-02 9/3/94] https://library.partnertax.ai/us-hi/regs/18-235-4-03 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-4-04 [Eff 2/16/82; am and ren §18-235-4-03 9/3/94] (Auth: HRS §§231-3(9), 235-96, 235-118) (Imp: HRS §§235-4, 235-5, 235-7, 235-22, 235-51(e), 235-52, 235-71(e), 235-93, 235-97, 255-1) Historical note: §18-235-4-03 is based on §18-235-4(b). [Eff 2/16/82; am and ren §18-235-4-03 9/3/94] https://library.partnertax.ai/us-hi/regs/18-235-4-05 [Eff 2/16/82; am and ren §18-235-4-05 9/3/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-4, 235-5, 235-7, 235-22, 255-1) Historical note: §18-235-4-05 is based upon §18-235-5(a)(2)-(3). [Eff 2/16/82; am 9/3/94] HRS §235-4 https://library.partnertax.ai/us-hi/regs/18-235-4-06 [Eff 2/16/82; am and ren §18-235-4-06 9/3/94] (Auth: HRS §§231-3(9), 235-96, 235-118) (Imp: HRS §§235-4, 235-5, 235- 7, 235-22, 235-94(d)) Historical note: §18-235-4-06 is based on §§18-235-2.3(h)(8)(E), (h)(9), (h)(10) [Eff 2/16/82; am 9/3/94], and 18-235-4(c), (d), and (g)(4). [Eff 2/16/82; am and ren §18-235-4-06 9/3/94] https://library.partnertax.ai/us-hi/regs/18-235-4-07 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-4-08 [Eff 2/16/82; am and ren 9/3/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-4, 235-5, 235-7) Historical note: §18-235-4-08 is based substantially upon §18-235-4(g)(1)-(7). [Eff 2/16/82; am and ren §18-235-4-08 9/3/94] https://library.partnertax.ai/us-hi/regs/18-235-5 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-5-01 [Eff 2/16/82; am and ren §18-235-5-01 9/3/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-4, 235-5, 235-7) Historical note: §18-235-5-01 is based upon §18-235-4(g)(8). [Eff 2/16/82; am and ren 9/3/94] https://library.partnertax.ai/us-hi/regs/18-235-5-02 [Eff 2/16/82; am and ren §18-235-5-02 9/3/94; am 4/2/16] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-5) Historical note: §18-235-5-02 is based upon §18-235-5(a)(1) and (b)(1), (3). [Eff 2/16/82; am and ren §18- 235-5-02 9/3/94] https://library.partnertax.ai/us-hi/regs/18-235-5-03 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-5-04 [Eff 2/16/82; am and ren §18-235-5-04 9/3/94] (Auth: HRS §§231-3(9), 235-5(d), 235-118) (Imp: HRS §235-5) Historical note: §18-235-5-04 is based substantially upon §18-235-5(b)(4). [Eff 2/16/82; am and ren §18- 235-5-04 9/3/94] https://library.partnertax.ai/us-hi/regs/18-235-5-05 [Eff 4/2/16] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-5) https://library.partnertax.ai/us-hi/regs/18-235-5.5 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-6 [Eff 10/8/83] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-5.5) https://library.partnertax.ai/us-hi/regs/18-235-7 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-7-01 [Eff 2/16/82; am and ren §18-235-7-01 12/8/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-7) https://library.partnertax.ai/us-hi/regs/18-235-7-02 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-7-03 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-7-14 [Eff 2/16/82; am and ren §18-235-7-15 12/8/94] (Auth: HRS §§231-3(9), 235-2.5(b), 235-118) (Imp: HRS §§235-7, 235-111) Historical note: §18-235-7-15 is based substantially upon §18-235-7(d). [Eff 2/16/82; am and ren §18-235- 7-15 12/8/94] §18-235-8 to https://library.partnertax.ai/us-hi/regs/18-235-7-15 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-11 [Eff 2/16/82] (Auth: HRS §§231-3(9), 235-12, 235-118) (Imp: HRS §235-112) https://library.partnertax.ai/us-hi/regs/18-235-12 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-12.2 [Eff 2/16/82] (Auth: HRS §§231-3(9), 235- 12.2, 235-118) (Imp: HRS §235-12.2) HRS §235-12.2 §18-235-12.5-01 https://library.partnertax.ai/us-hi/regs/18-235-12.5-01 [Eff 1/02/14] (Auth: HRS §§231-3(9), 235-12.5, 235-118) (Imp: HRS §235- 12.5) https://library.partnertax.ai/us-hi/regs/18-235-12.5-02 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-12.5-03 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-12.5-04 [Eff 1/02/14] (Auth: HRS §§231-3 (9), 235-12.5, 235-118) (Imp: HRS §235-12.5) https://library.partnertax.ai/us-hi/regs/18-235-12.5-05 [Eff 1/02/14] (Auth: HRS §§231-3(9), 235-12.5, 235-118) (Imp: HRS §235-12.5) §18-235-17-02 https://library.partnertax.ai/us-hi/regs/18-235-12.5-06 [Eff 1/02/14] (Auth: HRS §§231-3(9), 235-12.5, 235-118) (Imp: HRS §235-12.5) https://library.partnertax.ai/us-hi/regs/18-235-13 [Eff 11/17/2019] (Auth: HRS §231-3(9)) (Imp: HRS §235-17) https://library.partnertax.ai/us-hi/regs/18-235-17-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-17-02 [Eff 11/17/2019] (Auth: HRS §231-3(9)) (Imp: HRS §235-17) https://library.partnertax.ai/us-hi/regs/18-235-17-03 [Eff 11/17/2019] (Auth: HRS §231-3(9)) (Imp: HRS §235-17) https://library.partnertax.ai/us-hi/regs/18-235-17-04 section based on the production report as if each taxpayer received a tentative allocation of credit. Credits shall be certified in the order that the preproduction registration was received by the Hawaii film office. (e) Qualified productions that have a credit claim of $500,000 or less shall have priority over initial claim year claims in tentative allocation under subsection (c) and certification under subsection (d); provided that such credits shall not have priority over credits allocated u https://library.partnertax.ai/us-hi/regs/18-235-17-05 [Eff 11/17/2019] (Auth: HRS §231-3(9)) (Imp: HRS §235-17) https://library.partnertax.ai/us-hi/regs/18-235-17-06 [Eff 11/17/2019] (Auth: HRS §231-3(9)) (Imp: HRS §235-17) https://library.partnertax.ai/us-hi/regs/18-235-17-07 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-17-08 [Eff 11/17/2019] (Auth: HRS §231-3(9)) (Imp: HRS §235-17) https://library.partnertax.ai/us-hi/regs/18-235-17-09 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-17-10 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-17-11 [Eff 11/17/2019] (Auth: HRS §231-3(9)) (Imp: HRS §235-17) https://library.partnertax.ai/us-hi/regs/18-235-17-12 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-17-13 [Eff 11/17/2019] (Auth: HRS §231-3(9)) (Imp: HRS §235-17) https://library.partnertax.ai/us-hi/regs/18-235-17-14 [Eff 11/17/2019] (Auth: HRS §231-3(9)) (Imp: HRS §235-17; SLH 2017, Act 143, §6) https://library.partnertax.ai/us-hi/regs/18-235-17-15 [Eff 11/17/2019] (Auth: HRS §231-3(9)) (Imp: HRS §235-17) https://library.partnertax.ai/us-hi/regs/18-235-17-16 [Eff 11/17/2019] (Auth: HRS §231-3(9)) (Imp: HRS §235-17) https://library.partnertax.ai/us-hi/regs/18-235-17-17 [Eff 11/17/2019] (Auth: HRS §231-3(9)) (Imp: HRS §235-17) https://library.partnertax.ai/us-hi/regs/18-235-17-18 [Eff 11/17/2019] (Auth: HRS §231-3(9)) (Imp: HRS §235-17) https://library.partnertax.ai/us-hi/regs/18-235-17-19 [Eff 11/17/2019] (Auth: HRS §231-3(9)) (Imp: HRS §235-17) https://library.partnertax.ai/us-hi/regs/18-235-20.5-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-21-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-21-02 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-21-03 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-21) https://library.partnertax.ai/us-hi/regs/18-235-21-04 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-21, 235-5(c), 235-117) https://library.partnertax.ai/us-hi/regs/18-235-22-01 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-22) https://library.partnertax.ai/us-hi/regs/18-235-22-02 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-22) https://library.partnertax.ai/us-hi/regs/18-235-22-03 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-22, 235-92, 235-97) §18-235-23-02 https://library.partnertax.ai/us-hi/regs/18-235-22-04 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235- 118) (Imp: HRS §§235-22) https://library.partnertax.ai/us-hi/regs/18-235-22-05 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-22, 235-117) https://library.partnertax.ai/us-hi/regs/18-235-23-01 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-23) https://library.partnertax.ai/us-hi/regs/18-235-23-02 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-23) https://library.partnertax.ai/us-hi/regs/18-235-23-03 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-23) §18-235-24 to https://library.partnertax.ai/us-hi/regs/18-235-28 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-29-01 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-29) https://library.partnertax.ai/us-hi/regs/18-235-29-02 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-38, 235-118) (Imp: HRS §235-29) https://library.partnertax.ai/us-hi/regs/18-235-29-03 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-38, 235-118) (Imp: HRS §235-29) https://library.partnertax.ai/us-hi/regs/18-235-29-04 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-30-01 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-38, 235-118) (Imp: HRS §235-29) https://library.partnertax.ai/us-hi/regs/18-235-30-02 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-30) https://library.partnertax.ai/us-hi/regs/18-235-30-03 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-30, 235-117) https://library.partnertax.ai/us-hi/regs/18-235-30-04 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-30-05 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-38, 235-118) (Imp: HRS §§235-31, 235-38) https://library.partnertax.ai/us-hi/regs/18-235-31-01 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-31) https://library.partnertax.ai/us-hi/regs/18-235-31-02 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-31-03 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-38, 235-118) (Imp: HRS §§235-31, 235-38) https://library.partnertax.ai/us-hi/regs/18-235-32-01 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235- 118) (Imp: HRS §235-31) https://library.partnertax.ai/us-hi/regs/18-235-33-01 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-33, 235-117) https://library.partnertax.ai/us-hi/regs/18-235-33-02 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-33) HRS §235-33 HRS §235-33 §18-235-35-01 https://library.partnertax.ai/us-hi/regs/18-235-33-03 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-33) https://library.partnertax.ai/us-hi/regs/18-235-34-01 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-34) https://library.partnertax.ai/us-hi/regs/18-235-35-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-35-02 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-35, 235-117) https://library.partnertax.ai/us-hi/regs/18-235-35-03 [Eff 11/25/94] (Auth: HRS §§231- 3(9), 235-118) (Imp: HRS §235-35) https://library.partnertax.ai/us-hi/regs/18-235-35-04 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-38, 235-118) (Imp: HRS §§235-35 to 235-38) https://library.partnertax.ai/us-hi/regs/18-235-35-05 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §§235-6, 235-35) https://library.partnertax.ai/us-hi/regs/18-235-36-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-36-02 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-36) https://library.partnertax.ai/us-hi/regs/18-235-37-01 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-38, 235-118) (Imp: HRS §§235-37, 235-38) https://library.partnertax.ai/us-hi/regs/18-235-38-01 [Eff 11/25/94; am 4/2/16] (Auth: HRS §§231-3(9), 235-38, 235-118) (Imp: HRS §§235-38, 235-117) https://library.partnertax.ai/us-hi/regs/18-235-38-02 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-38, 235-118) (Imp: HRS §§235-31, 235-38) HRS §235-38 HRS §235-38 §18-235-38-03 https://library.partnertax.ai/us-hi/regs/18-235-38-03 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-38-04 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118, 235-38) (Imp: HRS §235-38, IRC §482) Historical note: §18-235-38-04 is based substantially upon §18-235-5-04. [Eff 2/16/82; am and ren §18-235-5-04 9/3/94] https://library.partnertax.ai/us-hi/regs/18-235-38-05 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-38, IRC §§446, 481) https://library.partnertax.ai/us-hi/regs/18-235-38.5-01 [Eff 7/25/98] (Auth: HRS §§231-3(9), 235-38, 235-118) (Imp: HRS §235-38) https://library.partnertax.ai/us-hi/regs/18-235-38.5-02 [Eff 11/25/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-38.5, IRC §482) HRS §235-38.5 §18-235-38.5-02 [THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK.] https://library.partnertax.ai/us-hi/regs/18-235-38-06 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-38-06.01 [Eff 9/3/94] (Auth: HRS §§231-3(9), 235-38, 235-118) (Imp: HRS §235-38) Historical note: §18-235-38-06.01 is based substantially upon §18-235-5(e)(5)(A). [Eff 2/16/82; am and ren 9/3/94] https://library.partnertax.ai/us-hi/regs/18-235-38-06.02 [Eff 9/3/94] (Auth: HRS §§231-3(9), 235-38, 235-118) (Imp: HRS §235-38) Historical note: §18-235-38-06.02 is based substantially upon §18-235-5(e)(5)(B). [Eff 2/16/82; am and ren 9/3/94] https://library.partnertax.ai/us-hi/regs/18-235-38-06.03 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-38-06.04 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-38-06.05 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-51 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-52 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-53 [Eff 2/16/82; am 7/23/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-53) https://library.partnertax.ai/us-hi/regs/18-235-54 [Eff 2/16/82; am 7/23/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-54) https://library.partnertax.ai/us-hi/regs/18-235-55 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-55.5 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-55.6 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-55.7 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-55.8 [Eff 7/23/94] (Auth: HRS §235-55.8) (Imp: HRS §235-55.8) Historical note: §18-235-55.8 substantially incorporates §18-235-55.5. [Eff 2/16/82; R 7/23/94] https://library.partnertax.ai/us-hi/regs/18-235-61 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-61-01 [Eff 2/16/82; am and ren §18-235-61-01 10/13/94] (Auth: HRS §§231-3(9), 235-61, 235-118) (Imp: HRS §§235-61 to 235-67) https://library.partnertax.ai/us-hi/regs/18-235-61-02 [Eff 2/16/82; am and ren §18-235-61-02 10/13/94] (Auth: HRS §§231-3(9), 235-61, 235-118) (Imp: HRS §§235-61 to 235-67) https://library.partnertax.ai/us-hi/regs/18-235-61-03 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-61-04 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-61-05 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-61-06 [Eff 2/16/82; am and ren §18-235-61-06 10/13/94; am 12/6/2024; am 12/5/2025] (Auth: HRS §§231-3(9), 235-61, 235-118) (Imp: HRS §§235-61 to 235-67) https://library.partnertax.ai/us-hi/regs/18-231-3 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-3-1.1 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-3-1.2 [Eff 3/26/16] (Auth: HRS §231-3(9)) (Imp: HRS §231-3) §18-231-1.3 to https://library.partnertax.ai/us-hi/regs/18-231-3.4-01 [Eff 3/03/97] (Auth: HRS §§231-3(9), 231- 3.4(b)(1)) (Imp: HRS §231-3.4(b)(1), (Act 250, Section 2, SLH 1996)) §18-231-4 to https://library.partnertax.ai/us-hi/regs/18-231-3-9 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-3-10 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-3-14 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-3-14.16 [Eff 7/6/90; am 11/30/14] (Auth: HRS §231-3(9)) (Imp: HRS §231-3(10)) §18-231-3-11 to https://library.partnertax.ai/us-hi/regs/18-231-3-14.17 [Eff 6/18/94; am 3/17/2018; am 8/21/2021] (Auth: HRS §§231-3(9), 237-9(b), 237D-4(e), 251-3(b)) (Imp: HRS §§231-3(14), 237-9, 237D-4, 251-3) https://library.partnertax.ai/us-hi/regs/18-231-3-14.18 [Eff 6/18/94] (Auth: HRS §§231-3(9), 237-9(b), 237D-4(b), 251-3(b)) (Imp: HRS §§231- 3(14), 237-9, 237D-4, 251-3) §18-231-3-14.19 to https://library.partnertax.ai/us-hi/regs/18-231-3-14.20 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-3-14.21 [Eff 8/18/94] (Auth: HRS §§231-3(9)) (Imp: HRS §§237-41, 237D-12, 238-9, 243-9, 244D-9, 245-8, 251-11) https://library.partnertax.ai/us-hi/regs/18-231-3-14.22 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-3-14.23 [Eff 8/18/94] (Auth: HRS §§231-3(9)) (Imp: HRS §§237-41, 237D-12, 238-9, 243-9, 244D-9, 245-8, 251-11) https://library.partnertax.ai/us-hi/regs/18-231-3-14.24 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-3-14.25 [Eff 8/18/94] (Auth: HRS §§231-3(9)) (Imp: HRS §§237-41, 237D-12, 238-9, 243-9, 244D-9, 245-8, 251-11) https://library.partnertax.ai/us-hi/regs/18-231-3-14.26 [Eff 3/17/2018] (Auth: HRS §§231-3(9)) (Imp: HRS §§231-3(14)) https://library.partnertax.ai/us-hi/regs/18-231-9 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-9.4-01 [Eff 08/04/2006] (Auth: HRS §231-3(9)) (Imp: HRS §231-9.4) https://library.partnertax.ai/us-hi/regs/18-231-9.4-02 [Eff 08/04/2006] (Auth: HRS §231-3(9)) (Imp: HRS §231-9.4) https://library.partnertax.ai/us-hi/regs/18-231-9.4-03 [Eff 08/04/2006] (Auth: HRS §231-3(9)) (Imp: HRS §231-9.4) https://library.partnertax.ai/us-hi/regs/18-231-9.4-04 [Eff 08/04/2006] (Auth: HRS §231-3(9)) (Imp: HRS §231-9.4) https://library.partnertax.ai/us-hi/regs/18-231-9.4-05 [Eff 08/04/2006] (Auth: HRS §231-3(9)) (Imp: HRS §231-9.4) https://library.partnertax.ai/us-hi/regs/18-231-9.4-06 [Eff 08/04/2006] (Auth: HRS §231-3(9)) (Imp: HRS §231-9.4) https://library.partnertax.ai/us-hi/regs/18-231-9.4-07 [Eff 08/04/2006 (Auth: HRS §231-3(9)) (Imp: HRS §231-9.4) https://library.partnertax.ai/us-hi/regs/18-231-9.4-08 [Eff 08/04/2006] (Auth: HRS §231-3(9)) (Imp: HRS §231-9.4) https://library.partnertax.ai/us-hi/regs/18-231-9.4-09 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-9.9-01 [Eff 12/16/95] (Auth: HRS §231-3(9)) (Imp: HRS §231-9.9) https://library.partnertax.ai/us-hi/regs/18-231-9.9-02 [Eff 08/04/2006] (Auth: HRS §231-3(9)) (Imp: HRS §231-9.4) https://library.partnertax.ai/us-hi/regs/18-231-9.9-03 [Eff 12/16/95] (Auth: HRS §231-3(9)) (Imp: HRS §231-9.9) https://library.partnertax.ai/us-hi/regs/18-231-9.9-04 [Eff 12/16/95] (Auth: HRS §231-3(9)) (Imp: HRS §231-9.9) https://library.partnertax.ai/us-hi/regs/18-231-9.9-05 [Eff 12/16/95] (Auth: HRS §231-3(9)) (Imp: HRS §231-9.9) https://library.partnertax.ai/us-hi/regs/18-231-9.9-06 [Eff 12/16/95] (Auth: HRS §231-3(9)) (Imp: HRS §231-9.9) https://library.partnertax.ai/us-hi/regs/18-231-9.9-07 [Eff 12/16/95] (Auth: HRS §231-3(9)) (Imp: HRS §§40-35.5, 231-9.9) HRS §231-9.9 HRS §231-9.9 HRS §231-9.9 https://library.partnertax.ai/us-hi/regs/18-231-9.9-08 [Eff 12/16/95] (Auth: HRS §231-3(9)) (Imp: HRS §231- 9.9) https://library.partnertax.ai/us-hi/regs/18-231-9.9-09 [Eff 12/16/95] (Auth: HRS §231-3(9)) (Imp: HRS §§231-21, 231-9.9, 231-39) HRS §231-9.9 https://library.partnertax.ai/us-hi/regs/18-231-9.9-10 [Eff 12/16/95] (Auth: HRS §231-3(9)) (Imp: HRS §231-9.9) https://library.partnertax.ai/us-hi/regs/18-231-9.9-11 [Eff 12/16/95] (Auth: HRS §231-3(9)) (Imp: HRS §231-9.9) https://library.partnertax.ai/us-hi/regs/18-231-10 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-10.6-01 [Eff 11/18/2010] (Auth: HRS §§ 231-3(9), 235- 2.5(b), 231-10.6, 235-118) (Imp: HRS §§ 231-10.6) §18-231-11 to https://library.partnertax.ai/us-hi/regs/18-231-14.20 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-19 [Eff 11/25/94] (Auth: HRS §§231-3(9), 231-19.5) (Imp: HRS §231-19.5) https://library.partnertax.ai/us-hi/regs/18-231-19.5-02 [Eff 11/25/94] (Auth: HRS §§231-3(9), 231-19.5) (Imp: HRS §231-19.5) https://library.partnertax.ai/us-hi/regs/18-231-19.5-03 [Eff 11/25/94] (Auth: HRS §§231- 3(9), 231-19.5) (Imp: HRS §231-19.5) https://library.partnertax.ai/us-hi/regs/18-231-19.5-04 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-19.5-05 [Eff 11/25/94] (Auth: HRS §§231-3(9), 231-19.5) (Imp: HRS §§92F-13, 231-19.5) https://library.partnertax.ai/us-hi/regs/18-231-19.5-06 [Eff 11/25/94] (Auth: HRS §§231-3(9), 231- 19.5) (Imp: HRS §231-19.5) https://library.partnertax.ai/us-hi/regs/18-231-19.5-07 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-231-19.5-08 [Eff 11/25/94] (Auth: HRS §§231-3(9), 231-19.5) (Imp: HRS §231-19.5) https://library.partnertax.ai/us-hi/regs/18-231-19.5-09 [Eff 11/25/94] (Auth: HRS §§231-3(9), 231-19.5) (Imp: HRS §231-19.5) https://library.partnertax.ai/us-hi/regs/18-231-19.5-10 [Eff 11/25/94] (Auth: HRS §§231-3(9), 231-19.5) (Imp: HRS §231-19.5) https://library.partnertax.ai/us-hi/regs/18-231-19.5-11 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-61-07 [Eff 2/16/82; am and ren §18-235-61-07 10/13/94] (Auth: HRS §§231-3(9), 235-61, 235-118) (Imp: HRS §§235-61 to 235-67) https://library.partnertax.ai/us-hi/regs/18-235-61-08 [Eff 2/16/82; am and ren §18-235-61-08 10/13/94] (Auth: HRS §§231-3(9), 235-61, 235-118) (Imp: HRS §§235-61 to 235-67) https://library.partnertax.ai/us-hi/regs/18-235-61-09 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-61-10 [Eff 2/16/82; am and ren §18- 235-61-09 10/13/94] (Auth: HRS §§231-3(9), 235-61, 235-118) (Imp: HRS §§235-61 to 235-67) https://library.partnertax.ai/us-hi/regs/18-235-61-11 [Eff 2/16/82; am and ren §18-235-61-11 10/13/94] (Auth: HRS §§231-3(9), 235-61, 235-118) (Imp: HRS §§235-61 to 235-67) https://library.partnertax.ai/us-hi/regs/18-235-61-12 [Eff 2/16/82; am and ren §18-235-61-12 10/13/94] (Auth: HRS §§231-3(9), 235-61, 235- 118) (Imp: HRS §§235-61 to 235-67) https://library.partnertax.ai/us-hi/regs/18-235-61-13 [Eff 2/16/82; am and ren §18-235-61-13 10/13/94] (Auth: HRS §§231-3(9), 235-61, 235-118) (Imp: HRS §§235-61 to 235-67) https://library.partnertax.ai/us-hi/regs/18-235-61-14 [Eff 2/16/82; am and ren §18-235-61-14 10/13/94] (Auth: HRS §§231-3(9), 235-61, 235-118) (Imp: HRS §§235-61 to 235-67) §18-235-62 to https://library.partnertax.ai/us-hi/regs/18-235-65 [Eff 2/16/82; am 7/23/94] (Auth: HRS §§231-3(9), 235-66, 235-118) (Imp: HRS §235-66) https://library.partnertax.ai/us-hi/regs/18-235-66 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-67 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-71 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-72 [Eff 2/16/82; am 6/28/93; am 1/1/94; am 10/13/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-92) https://library.partnertax.ai/us-hi/regs/18-235-92 [Eff 2/16/82; am 6/28/93] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-71) https://library.partnertax.ai/us-hi/regs/18-235-93 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-94 [Eff 6/28/93] (Auth: HRS §§231- 3(9), 235-118) (Imp: HRS §235-94) https://library.partnertax.ai/us-hi/regs/18-235-94.5 [Eff 2/16/82; am 6/28/93] (Auth: HRS §§231-3(9), 235- 118) (Imp: HRS §235-95) §18-235-96 https://library.partnertax.ai/us-hi/regs/18-235-95 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-96 [Eff 2/16/82; am 6/28/93] (Auth: HRS §§231-3(9), 235-96, 235-118) (Imp: HRS §235-96) https://library.partnertax.ai/us-hi/regs/18-235-96.5 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-97 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-98 [Eff 2/16/82; am 6/28/93; 1/1/94; 10/13/94; 1/5/98; am 6/4/05; am 10/06/07; am 4/20/19] (Auth: HRS §§231-3(9), 231-39, 235-98, 235- 118) (Imp: HRS §§231-39 and 235-98) https://library.partnertax.ai/us-hi/regs/18-235-99 [Eff 2/16/82; am 6/28/93] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235- 99) §18-235-100 to https://library.partnertax.ai/us-hi/regs/18-235-101 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-102 [Eff 2/16/82; am 6/28/93] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-102) §18-235-102.5 to https://library.partnertax.ai/us-hi/regs/18-235-108 [Eff 2/16/82; am 6/28/93] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-109) §18-235-110 to https://library.partnertax.ai/us-hi/regs/18-235-109 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-110.5 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-110.6 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-110.7-01 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7) https://library.partnertax.ai/us-hi/regs/18-235-110.7-02 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235- 110.7) https://library.partnertax.ai/us-hi/regs/18-235-110.7-03 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7) https://library.partnertax.ai/us-hi/regs/18-235-110.7-04 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-110.7-05 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7) https://library.partnertax.ai/us-hi/regs/18-235-110.7-06 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-110.7-07 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7) https://library.partnertax.ai/us-hi/regs/18-235-110.7-08 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7) https://library.partnertax.ai/us-hi/regs/18-235-110.7-09 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-110.7-10 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7) https://library.partnertax.ai/us-hi/regs/18-235-110.7-11 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7) https://library.partnertax.ai/us-hi/regs/18-235-110.7-12 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7) https://library.partnertax.ai/us-hi/regs/18-235-110.7-13 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7) https://library.partnertax.ai/us-hi/regs/18-235-110.7-14 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7) https://library.partnertax.ai/us-hi/regs/18-235-110.7-15 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-110.7-16 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7) https://library.partnertax.ai/us-hi/regs/18-235-110.7-17 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7) https://library.partnertax.ai/us-hi/regs/18-235-110.7-18 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7) https://library.partnertax.ai/us-hi/regs/18-235-110.7-19 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7) https://library.partnertax.ai/us-hi/regs/18-235-110.7-20 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7) https://library.partnertax.ai/us-hi/regs/18-235-110.7-21 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-110.7-22 [Eff 1/18/90] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-110.7) https://library.partnertax.ai/us-hi/regs/18-235-111 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-235-112 [Eff 2/16/82; am 6/28/93] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-112) https://library.partnertax.ai/us-hi/regs/18-235-113 [Eff 2/16/82; am 6/28/93] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-113) §18-235-114 to https://library.partnertax.ai/us-hi/regs/18-235-119 [Eff 9/3/94] (Auth: HRS §§231-3(9), §235-118) (Imp: HRS §235-4(d), 235-122) HRS §235-112 HRS §235-113 HRS §235-122 §18-235-112 [THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK.] Income Tax Withholding Tables for tax year 2025 (August 16, 2024) Appendix 1: Appendix 1: Income Tax Withholding Tables for tax year 2025 (August 16, 2024) A1-1 PART 1 ANNUALIZED INCOME TAX WITHHOLDING Value of each regular withholding allowance ................................... $1,144 Extra lump sum withholding allowance https://library.partnertax.ai/us-hi/regs/18-235-122 [Eff 2/16/82; am 6/28/93] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235- 111) https://library.partnertax.ai/us-hi/regs/18-237-1 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-2 [Eff 2/16/82] (Auth: HRS §§231-3(9), 237-8, 359G-15) (Imp: HRS §§237-3, 359G-15) §18-237-4 “Wholesaler”, “jobber”, defined. (a) Sales at wholesale defined. Pursuant to section 237-4, HRS, and taking into consideration sections 237-13(3)(C) and 237-13(3)(D), HRS, only the following are sales at wholesale: (1) Sales to a licensed retail merchant, jobber or other licensed seller for purposes of resale; (2) Sales to a licensed manufacturer of materials or commodities which are to be incorporated by https://library.partnertax.ai/us-hi/regs/18-237-4-01.01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-8 [Eff 12/07/2006; am 3/17/2018] (Auth: HRS §§231-3(9), 237- 8) (Imp: HRS §237-8.6) https://library.partnertax.ai/us-hi/regs/18-237-8.6-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-8.6-02 [Eff 12/07/2006; am 3/17/2018] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-8.6) https://library.partnertax.ai/us-hi/regs/18-237-8.6-03 [Eff 12/07/2006; am 3/17/2018] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-8.6) https://library.partnertax.ai/us-hi/regs/18-237-8.6-04 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-8.6-05 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-8.6-06 [Eff 12/07/2006; am 3/17/2018] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-8.6) https://library.partnertax.ai/us-hi/regs/18-237-8.6-07 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-8.6-08 [Eff 12/07/2006; am 3/17/2018] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-8.6) https://library.partnertax.ai/us-hi/regs/18-237-8.6-09 [Eff 12/07/2006; am 3/17/2018] (Auth: HRS §§231- 3(9), 237-8) (Imp: HRS §237-8.6) https://library.partnertax.ai/us-hi/regs/18-237-8.6-10 [Eff 12/07/2006; am 3/17/2018] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-8.6) HRS §237-8.6 HRS §237-8.6 §18-237-9 to https://library.partnertax.ai/us-hi/regs/18-237-12 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-13 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-13-01 [Eff 2/16/82; am 12/1/88; am 2/1/89; am 7/1/90; am and ren §18-237-13-01 12/27/90] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-13) https://library.partnertax.ai/us-hi/regs/18-237-13-02 [Eff 2/16/82; am 12/1/88; am 2/1/89; am 7/1/90; am and ren §18-237-13-02 12/27/90] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-13) https://library.partnertax.ai/us-hi/regs/18-237-13-02.01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-13-03 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-13-04 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-13-06.01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-13-06.05 [Eff 2/16/82; am 12/1/88; am 2/1/89; am 7/1/90; am and ren §18-237-13-06.05 12/27/90] (Auth: HRS §§231- 3(9), 237-8) (Imp: HRS §237-13) https://library.partnertax.ai/us-hi/regs/18-237-13-06.11 [Eff 2/16/82; am 12/1/88; am 2/1/89; am 7/1/90; am and ren §18-237-13-06.11 12/27/90] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-13) https://library.partnertax.ai/us-hi/regs/18-237-13-06.16 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-13-07 [Eff 2/16/82; am 12/1/88; am 2/1/89; am 7/1/90; am and ren §18- 237-13-06.16, 12/27/90; am 1/1/92; am 1/1/93] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-13) https://library.partnertax.ai/us-hi/regs/18-237-13-08 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-13-09 [Eff 2/16/82; am 12/1/88; am 2/1/89; am 7/1/90; am and ren §18- 237-13-10 12/27/90] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-13) § 18-237-13(6)-01 One-half per cent intermediary services rate, in general. (a) Section 237-13(6), HRS, provides that where any person engaging or continuing within the State in any service business or calling not otherwise specifically taxed under chapter 237 renders such services upon or at the request of another taxpayer who is engaged in the service business an https://library.partnertax.ai/us-hi/regs/18-237-13-10 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-15 [Eff 2/16/82] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-16) https://library.partnertax.ai/us-hi/regs/18-237-16 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-16.5-01 [Eff 10/01/98 ] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-16.5) https://library.partnertax.ai/us-hi/regs/18-237-16.5-02 [Eff 10/01/98] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-16.5) HRS §237-16.5 §18-237-16.5-03 https://library.partnertax.ai/us-hi/regs/18-237-16.5-03 [Eff 10/01/98 ] (Auth: HRS §§231- 3(9), 237-8) (Imp: HRS §237-16.5) HRS §237-16.5 §18-237-16.5-04 https://library.partnertax.ai/us-hi/regs/18-237-16.5-04 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-16.5-05 [Eff 10/01/98 ] (Auth: HRS §§231-3(9), 237- 8) (Imp: HRS §237-16.5) https://library.partnertax.ai/us-hi/regs/18-237-16.5-06 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-16.5-07 [Eff 10/01/98 ] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-16.5) §18-237-17 to https://library.partnertax.ai/us-hi/regs/18-237-19 [Eff 7/15/2006] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS§ 237-20) https://library.partnertax.ai/us-hi/regs/18-237-20-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-20-02 [Eff 10/01/98] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-16.5) https://library.partnertax.ai/us-hi/regs/18-237-20-03 [Eff 7/15/2006] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-20) §18-237-20-04 “Additional monetary consideration”, defined. (a) “Additional monetary consideration” means any amount, which Taxpayer receives that is in excess of the cost or advance to Third Party. For there to be no additional monetary consideration, the amount received by Taxpayer must be no more than the cost or advance. Example 1: Taxpayer, a consultant, is hired by Reimbursing Party to purchase theater tickets. Taxpayer purch https://library.partnertax.ai/us-hi/regs/18-237-20-06 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-20-07 [Eff 7/15/2006] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-20) §18-237-21 to https://library.partnertax.ai/us-hi/regs/18-237-28 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-29.53-01 [Eff 7/15/2006] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-20) https://library.partnertax.ai/us-hi/regs/18-237-29.53-02 [Eff 3/17/2018] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-29.53) https://library.partnertax.ai/us-hi/regs/18-237-29.53-03 [Eff 3/17/2018] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-29.53) https://library.partnertax.ai/us-hi/regs/18-237-29.53-04 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-29.53-05 [Eff 3/17/2018] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-29.53) https://library.partnertax.ai/us-hi/regs/18-237-29.53-06 [Eff 3/17/2018] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-29.53) https://library.partnertax.ai/us-hi/regs/18-237-29.53-07 [Eff 3/17/2018] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-29.53) https://library.partnertax.ai/us-hi/regs/18-237-29.53-08 [Eff 3/17/2018] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-29.53) https://library.partnertax.ai/us-hi/regs/18-237-29.53-09 [Eff 3/17/2018] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-29.53) HRS §237-29.53 HRS §237-29.53 §18-237-29.53-10 https://library.partnertax.ai/us-hi/regs/18-237-29.53-10 [Eff 3/17/2018] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-29.53) https://library.partnertax.ai/us-hi/regs/18-237-29.53-11 [Eff 3/17/2018] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-29.53) https://library.partnertax.ai/us-hi/regs/18-237-29.53-12 [Eff 3/17/2018] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-29.53) https://library.partnertax.ai/us-hi/regs/18-237-29.53-13 [Eff 3/17/2018] (Auth: HRS §§231- 3(9), 237-8) (Imp: HRS §237-29.53) https://library.partnertax.ai/us-hi/regs/18-237-29.57-01 [Eff 4/20/19] (Auth: HRS §§ 231-3(9), 237-8) (Imp: HRS §237-29.57) SUBCHAPTER 3 RETURNS AND PAYMENTS https://library.partnertax.ai/us-hi/regs/18-237-30 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-32 [Eff 2/16/82; am 6/18/94] (Auth: HRS §§231-3(9), 237-8, 237-30) (Imp: HRS §§237-30, 238- 5) §18-237-31 to https://library.partnertax.ai/us-hi/regs/18-237-33-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-33-02 [Eff 6/18/94] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-33) https://library.partnertax.ai/us-hi/regs/18-237-34-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-34-02 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-34-03 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-34-04 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-34-05 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-34-06 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-34-07 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-34-08 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-34-09 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-34-10 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-34-11 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-34-12 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237-34-13 [Eff 2/3/19] (Auth: HRS §231-3(9), 237-8) (Imp: HRS §237-34) https://library.partnertax.ai/us-hi/regs/18-237-35 [Eff 2/16/82; am 8/18/94] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §§237-41, 255-1) SUBCHAPTER 5 (Reserved) SUBCHAPTER 6 (Reserved) HRS §237-41 [THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK.] EXHIBIT A Specialty Contractor Classifications Excerpt from Department of Commerce and Consumer Affairs Chapter 77, Hawaii Administrative Rules Effective: May 23, 2003 (Contains version downloaded from cca.hawaii.gov dated June 20, 2014) 1 June 20, 2014 DESCRIPTION OF CONTRACTOR LICENSE CLASSIFICATIONS I. Int https://library.partnertax.ai/us-hi/regs/18-237-41 [Eff 6/4/57; R 2/16/82], Regulation No. 58-4 of the Department of Taxation [Eff 1/1/58; R 2/16/82], Regulation No. 59-2 of the Department of Taxation [Eff 1/1/76; R 2/16/82], Regulation No. 61-1 of the Department of Taxation [Eff 7/1/61; R 2/16/82], Regulation No. 64-3 of the Department of Taxation [Eff 7/1/67; R 2/16/82], Regulation No. 72-1 of the Department of Taxation [Eff 6/19/70; R 2/16/82], Regulation No. 74-10 of the Department of Taxation [Eff 1/1/75; R 2/16/82], Regulation No. 79-1 of https://library.partnertax.ai/us-hi/regs/18-237D-1-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237D-2-01 [Eff 11/25/88; am 7/18/94; am 6/3/05] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §237D-2) https://library.partnertax.ai/us-hi/regs/18-237D-3-01 [Eff 11/25/88; am 6/3/05] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §§237D-3, 321-11(10)) §18-237D-4-01 237D- 14 (Unofficial Compilation as of 12/31/2025) https://library.partnertax.ai/us-hi/regs/18-237D-4-01 [Eff 11/25/88; am 7/18/94; am 6/3/05; am 2/3/19] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-02 [Eff 11/25/88; am 7/18/94; am 6/3/05; am 2/3/19] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-03 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237D-4-04 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237D-4-05 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237D-4-06 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237D-4-07 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237D-4-08 [Eff 2/3/19] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-09 [Eff 2/3/19] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-10 [Eff 2/3/19] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-11 [Eff 2/3/19] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-12 [Eff 2/3/19] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-13 [Eff 2/3/19] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-14 [Eff 2/3/19] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-15 [Eff 2/3/19] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-16 [Eff 2/3/19] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-17 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-9, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-18 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-9, 91-9.5, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-19 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-9, 91-11, 231-7, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-20 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-9, 237D-4) HRS §237D-4 HRS §237D-4 §18-237D-4-23 237D- 23 (Unofficial Compilation as of 12/31/2025) https://library.partnertax.ai/us-hi/regs/18-237D-4-21 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-9, 91-13, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-22 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D16(b)) (Imp: HRS §§91-9, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-23 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-9, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-24 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-9, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-25 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-9, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-26 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-9, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-27 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-9, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-28 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-9, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-29 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-9, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-30 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-9, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-31 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-10, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-32 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-2, 237D-4) HRS §237D-4 HRS §237D-4 HRS §237D-4 §18-237D-4-33 237D- 26 (Unofficial Compilation as of 12/31/2025) https://library.partnertax.ai/us-hi/regs/18-237D-4-33 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-12, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-34 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-9, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-4-35 [Eff 2/3/19] (Auth: HRS §§91-2, 231-3(9), 237D-16(b)) (Imp: HRS §§91-14, 237D-4) https://library.partnertax.ai/us-hi/regs/18-237D-5-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237D-6-01 [Eff 11/25/88; am 6/3/05] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §§237-30, 237D-6) https://library.partnertax.ai/us-hi/regs/18-237D-6-02 [Eff 11/25/88; am 6/3/05] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §§237-30, 237D-6) https://library.partnertax.ai/us-hi/regs/18-237D-6-03 [Eff 11/25/88] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §§231-3(9), 237-32, 237D-6) https://library.partnertax.ai/us-hi/regs/18-237D-7-01 [Eff 11/25/88; am 7/18/94; am 6/3/05] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §237D-7) https://library.partnertax.ai/us-hi/regs/18-237D-7-02 [Eff 11/25/88; am 7/18/94; am 6/3/05] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §§237-30, 237D-7) https://library.partnertax.ai/us-hi/regs/18-237D-8-01 [Eff 11/25/88; am 6/3/05] (Auth: HRS §§231-3(9), 237D-16(b), 237D-8) (Imp: HRS §§237-30, 237D-8) https://library.partnertax.ai/us-hi/regs/18-237D-8-02 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237D-8.5-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237D-8.6-01 [Eff 11/25/88] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §237D-8.6) https://library.partnertax.ai/us-hi/regs/18-237D-9-01 [Eff 11/25/88; am 7/18/94; am 6/3/05] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §§235-111, 237D-9) https://library.partnertax.ai/us-hi/regs/18-237D-10-01 [Eff 11/25/88; am 6/3/05] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §§231-34, 237D-12) https://library.partnertax.ai/us-hi/regs/18-237D-12-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237D-13-01 [Eff 11/25/88; am 7/18/94] (Auth: HRS §§231-3(9), 237D-16(b)) (Imp: HRS §237D-15) §18-237D-16-01 (Reserved) §18-237D-17-01 (Reserved) HRS §237D-13 HRS §237D-14 HRS §237D-15 HRS §237D-16 HRS §237D-17 https://library.partnertax.ai/us-hi/regs/18-237D-14-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237D-15-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237D-16-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-237D-17-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-238-1 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-238-2 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-238-3 [Eff 2/16/82] (Auth: HRS §§231-3(9), 238-16) (Imp: HRS §238-3) https://library.partnertax.ai/us-hi/regs/18-238-4 [Eff 2/16/82] (Auth: HRS §§231-3(9), 238-16) (Imp: HRS §238-4) https://library.partnertax.ai/us-hi/regs/18-238-5 [Eff 2/16/82] (Auth: HRS §§231-3(9), 238-16) (Imp: HRS §238-5) https://library.partnertax.ai/us-hi/regs/18-238-5-01 [Eff 3/30/91] (Auth: HRS §§231-3(9), 238-16) (Imp: HRS §238-5) https://library.partnertax.ai/us-hi/regs/18-238-5-02 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-238-6 [Eff 2/16/82] (Auth: HRS §§231-3(9), 238-16) (Imp: HRS §238-6) §18-238-7 to §18-238-16 (Reserved) https://library.partnertax.ai/us-hi/regs/18-238-16 [Eff 1/1/71; R 2/16/82], Regulation 61-2 of the Department of Taxation [Eff 12/21/61; R 2/16/82]. https://library.partnertax.ai/us-hi/regs/18-241-3.5-01 [Eff 12/15/95] (Auth: HRS §§231-3(9), 241-6) (Imp: HRS §§241-3.5, 241-6) https://library.partnertax.ai/us-hi/regs/18-241-4-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-241-4-02 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-241-4-03 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-241-4-04 [Eff 12/15/95] (Auth: HRS §§231-3(9), 241-6) (Imp: HRS §§241-4, 241-6) https://library.partnertax.ai/us-hi/regs/18-241-4-05 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-242-1 [Eff 2/16/82](Auth: HRS §§231-3(9), 242-1) (Imp: HRS §242-1) https://library.partnertax.ai/us-hi/regs/18-243-3 [Eff 2/16/82; am and ren 8/12/02; am 8/21/2021] (Auth: HRS §§231-3(9), 243-4, 243-16) (Imp: HRS §243-4) https://library.partnertax.ai/us-hi/regs/18-243-4-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-243-4-02 [Eff 2/16/82, am and ren 8/12/02; am 8/21/2021] (Auth: HRS §§231-3(9), 243-4, 243-16) (Imp: HRS §243-4) §18-243-4.1 to https://library.partnertax.ai/us-hi/regs/18-243-6 [Eff 8/12/02] (Auth: HRS §§231-3(9), 243-16) (Imp: HRS §243-7) §18-243-8 to §18-243-16 (Reserved) HRS §243-7 https://library.partnertax.ai/us-hi/regs/18-243-7-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-243-16 [Eff 6/12/70; R 2/16/82] and Regulation No. 72-3 of the Department of Taxation [Eff 7/1/71; R 2/16/82]; [am 8/12/02]. §18-243-1 to https://library.partnertax.ai/us-hi/regs/18-245-1 [Eff 12/16/2000] (Auth: HRS §245-42) (Imp: HRS §§245-1, 245-42) https://library.partnertax.ai/us-hi/regs/18-245-2 [Eff 12/16/2000] (Auth: HRS §§245-23, 245-42) (Imp: HRS §245-23) TOBACCO WHOLESALER AND DEALER LICENSE https://library.partnertax.ai/us-hi/regs/18-245-2-1 [Eff 04/26/2007] (Auth: HRS §245-2) (Imp: HRS §245-13) https://library.partnertax.ai/us-hi/regs/18-245-2-2 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-245-2-3 [Eff 04/26/2007] (Auth: HRS §245-2) (Imp: HRS §245-13) https://library.partnertax.ai/us-hi/regs/18-245-2-4 [Eff 04/26/2007] (Auth: HRS §245-2) (Imp: HRS §245-13) https://library.partnertax.ai/us-hi/regs/18-245-2-5 [Eff 04/26/2007] (Auth: HRS §245-2, HRS § 245-12) (Imp: HRS §245-13) RETAIL TOBACCO PERMIT https://library.partnertax.ai/us-hi/regs/18-245-2.5-1 [Eff 04/26/2007] (Auth: HRS §245-2.5) (Imp: HRS §245-13) https://library.partnertax.ai/us-hi/regs/18-245-2.5-2 [Eff 04/26/2007] (Auth: HRS §245-2.5) (Imp: HRS §245-13) https://library.partnertax.ai/us-hi/regs/18-245-2.5-3 [Eff 04/26/2007] (Auth: HRS §245-2.5) (Imp: HRS §245-13) HRS §245-2.5 HRS §245-2.5 https://library.partnertax.ai/us-hi/regs/18-245-2.5-4 [Eff 04/26/2007] (Auth: HRS §245-2.5) (Imp: HRS §245-13) https://library.partnertax.ai/us-hi/regs/18-245-2.5-5 [Eff 04/26/2007] (Auth: HRS §245-2.5) (Imp: HRS §245-13) https://library.partnertax.ai/us-hi/regs/18-245-2.5-6 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-245-3 [Eff 12/16/2000](Auth: HRS §§245-22, 245-42)(Imp: HRS §245-22) https://library.partnertax.ai/us-hi/regs/18-245-4 [Eff 12/16/2000](Auth: HRS §§245-22, 245-42)(Imp: HRS §245-22) https://library.partnertax.ai/us-hi/regs/18-245-5 [Eff 12/16/2000](Auth: HRS §§245-33, 245-42)(Imp: HRS §245- 33) https://library.partnertax.ai/us-hi/regs/18-245-6 [Eff 12/16/2000](Auth: HRS §§245-32, 245-42)(Imp: HRS §245-32) https://library.partnertax.ai/us-hi/regs/18-245-7 [Eff 04/26/2007] (Auth: HRS §245-2.5, HRS § 245-12) (Imp: HRS §245-13) https://library.partnertax.ai/us-hi/regs/18-245-8 [Eff 12/16/2000](Auth: HRS §§245-11, 245-42)(Imp: HRS §§245-32, 245-33, 245-3) https://library.partnertax.ai/us-hi/regs/18-245-9 [Eff 12/16/2000](Auth: HRS §§245-25, 245-42)(Imp: HRS §245-25) https://library.partnertax.ai/us-hi/regs/18-245-10 [Eff 12/16/2000](Auth: HRS §§245-26, 245-27, 245-42) (Imp: HRS §§245-26, 245-27) https://library.partnertax.ai/us-hi/regs/18-245-11 [Eff 12/16/2000](Auth: HRS §§245-27, 245-42)(Imp: HRS §245-27) https://library.partnertax.ai/us-hi/regs/18-245-12 [Eff 12/16/2000] (Auth: HRS §§245-24, 245-42)(Imp: 42 HRS §245-24) HRS §245-11 HRS §245-25 HRS §245-26 HRS §245-27 HRS §245-24 CIGARETTE TAX STAMPING §18-245-14 https://library.partnertax.ai/us-hi/regs/18-245-13 [Eff 12/16/2000](Auth: HRS §§245-34, 245-42)(Imp: HRS §245-34) https://library.partnertax.ai/us-hi/regs/18-245-14 [Eff 12/16/2000] (Auth: HRS §245-42)(Imp: HRS §§245-41, 245-42) HRS §245-34 HRS §245-41 CIGARETTE TAX STAMPING [THIS PAGE HAS BEEN INTENTIONALLY LEFT BLANK.] https://library.partnertax.ai/us-hi/regs/18-247-1 [Eff 2/16/82] (Auth: HRS §§231-3(9), 247-9) (Imp: HRS §247-1) https://library.partnertax.ai/us-hi/regs/18-247-1.1 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-247-2 [Eff 2/16/82] (Auth: HRS §§231-3(9), 247-9) (Imp: HRS §247-2) https://library.partnertax.ai/us-hi/regs/18-247-3 [Eff 2/16/82] (Auth: HRS §§231-3(9), 247-9) (Imp: HRS §247-3) https://library.partnertax.ai/us-hi/regs/18-247-4 [Eff 2/16/82] (Auth: HRS §§231-3(9), 247- 9) (Imp: HRS §247-4) https://library.partnertax.ai/us-hi/regs/18-247-5 [Eff 2/16/82] (Auth: HRS §§231-3(9), 247-9) (Imp: HRS §247-5) https://library.partnertax.ai/us-hi/regs/18-247-6 [Eff 2/16/82] (Auth: HRS §§231-3(9), 247-9) (Imp: HRS §247-6) https://library.partnertax.ai/us-hi/regs/18-247-7 [Eff 2/16/82] (Auth: HRS §§231-3(9), 247-9) (Imp: HRS §247-7) HRS §247-6 HRS §247-7 §18-247-8 https://library.partnertax.ai/us-hi/regs/18-247-8 [Eff 2/16/82] (Auth: HRS §§231-3(9), 247-9) (Imp: HRS §§231-23, 247-8) https://library.partnertax.ai/us-hi/regs/18-247-9 [Eff 2/16/82] (Auth: HRS §§231-3(9), 247-9) (Imp: HRS §247-9) https://library.partnertax.ai/us-hi/regs/18-247-10 [Eff 2/16/82] (Auth: HRS §§231-3(9), 247-9) (Imp: HRS §247-10) https://library.partnertax.ai/us-hi/regs/18-247-11 [Eff 2/16/82] (Auth: HRS §§231-3(9), 247-9) (Imp: HRS §247-11) https://library.partnertax.ai/us-hi/regs/18-247-12 [Eff 2/16/82] (Auth: HRS §§231-3(9), 247-9) (Imp: HRS §247-12) §18-247-13 (Reserved) HRS §247-8 HRS §247-9 HRS §247-10 HRS §247-11 HRS §247-12 HRS §247-13 §18-247-13 Appendix I Schedule (Rate is OBSOLETE - See current HRS Section 247-3 for appropriate rates) https://library.partnertax.ai/us-hi/regs/18-247-13 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-251-1-01 [Eff 1/27/92; Am 4/14/22] (Auth: HRS §231-3(9)) (Imp: HRS §251-1) “Person” has the same meaning as defined in section 237-1, HRS, specifically, every individual, partnership, society, unincorporated association, joint adventure, group, hui, joint stock company, corporation, trustee, personal representative, trust estate, decedent’s estate, trust, trustee in bankruptcy, or other entity, whether HRS §251-1 RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX §18-251-1-03 such https://library.partnertax.ai/us-hi/regs/18-251-1-04 [Eff 1/27/92; am 1/2/93; am 8/12/02] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-1) §18-251-1-04 “Rent or lease”, defined; complimentary vehicles. (a) As used in this chapter: HRS §251-1 RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX §18-251-1-04 “Acknowledgment” means the same as the acknowledgment required by section 437D-11, HRS. “Collision damage waiver” means any contract or contractual provision whether separate from or a part of a rental agreement, whereby https://library.partnertax.ai/us-hi/regs/18-251-1-05 [Eff 1/27/92; am 4/8/16] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-1) SUBCHAPTER 3 DEFINITIONS; TOUR VEHICLE SURCHARGE TAX §18-251-1-05 “Tour vehicle”, defined. (a) As used in this chapter, “tour vehicle” means any vehicle which: (1) Falls into the: (A) Eight to twenty-five passenger seat category; or (B) Over twenty-five passenger seat category; and (2) Is used for the purpose of: (A) Transporting persons for pleasure or sightseeing trips as defined in section 18-251-1- 07; or (B) Transp https://library.partnertax.ai/us-hi/regs/18-251-1-07 [Eff 1/27/92; am 1/2/93] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-1) §18-251-1-08 “Pleasure or sightseeing destination” and “pleasure or sightseeing cruise”, defined. (a) As used in this chapter, “pleasure or sightseeing destination” means a place or places of interest or amusement. Example: XYZ Snorkeling (XYZ) operates a snorkeling and scuba diving school. XYZ transports its customers to several different diving locations for lessons. The diving locations are places of interest and amu https://library.partnertax.ai/us-hi/regs/18-251-2-01 [Eff 1/27/92; am 8/12/02] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-2) https://library.partnertax.ai/us-hi/regs/18-251-2-02 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-251-2-03 [Eff 1/27/92; am 8/12/02] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-2) https://library.partnertax.ai/us-hi/regs/18-251-2-04 [Eff 1/27/92; am 4/8/16] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-2) https://library.partnertax.ai/us-hi/regs/18-251-2-05 [Eff 1/27/92; am 4/8/16] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-2) SUBCHAPTER 5 IMPOSITION OF TOUR VEHICLE SURCHARGE TAX https://library.partnertax.ai/us-hi/regs/18-251-2.5-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-251-2.5-02 [Eff 4/8/16] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §§251-1, 251- 2.5) https://library.partnertax.ai/us-hi/regs/18-251-2-06 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-251-2-07 [Eff 1/27/92; am 1/2/93; am 4/8/16] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-2) https://library.partnertax.ai/us-hi/regs/18-251-3-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-251-3-02 [Eff 1/27/92; am 4/8/16] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-3) https://library.partnertax.ai/us-hi/regs/18-251-3-03 [Eff 1/27/92] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-3) https://library.partnertax.ai/us-hi/regs/18-251-3-04 [Eff 1/27/92] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-3) https://library.partnertax.ai/us-hi/regs/18-251-3-05 [Eff 1/27/92] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-3) https://library.partnertax.ai/us-hi/regs/18-251-3-06 [Eff 1/27/92] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-3) https://library.partnertax.ai/us-hi/regs/18-251-3-07 [Eff 1/27/92] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-3) SUBCHAPTER 7 RETURNS AND PAYMENTS https://library.partnertax.ai/us-hi/regs/18-251-4-01 [Eff 1/27/92] (Auth: HRS §§231- 3(9), 251-15(b)) (Imp: HRS §§237-30, 251-4) https://library.partnertax.ai/us-hi/regs/18-251-4-02 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-251-5-01 [Eff 1/27/92] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §§237-30, 251-5) https://library.partnertax.ai/us-hi/regs/18-251-5-02 [Eff 1/27/92] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §§232-2, 237-30, 251-5) HRS §251-3 HRS §251-4 HRS §251-5 HRS §251-5 RENTAL MOTOR VEHICLE, TOUR VEHICLE, AND CAR-SHARING VEHICLE SURCHARGE TAX §18-251-6-02 https://library.partnertax.ai/us-hi/regs/18-251-6-01 [Eff 1/27/92] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §251-6) https://library.partnertax.ai/us-hi/regs/18-251-6-02 [Eff 1/27/92] (Auth: HRS §§231-3(9), 251-15(b)) (Imp: HRS §§237-30, 251-6) https://library.partnertax.ai/us-hi/regs/18-251-7-01 [Eff 1/27/92] (Auth: HRS §§231-3(9), 251-15(b), 251-7) (Imp: HRS §§237-30, 251-7) SUBCHAPTER 8 ASSESSMENTS https://library.partnertax.ai/us-hi/regs/18-251-8-01 2026-05-25 https://library.partnertax.ai/us-hi/regs/18-251-11-01 2026-05-25