https://library.partnertax.ai/us-hi/stat/ 2026-05-25 https://library.partnertax.ai/us-hi/stat/231-9.8 [L 1989, c 14, §1(7)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-9.9 [L 1995, c 121, §1; am L 1997, c 177, §§1, 3; am L 2001, c 44, §1; am L 2004, c 113, §2; am L 2009, c 196, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-10 [L 1932 2d, c 40, §59; RL 1935, §1956; RL 1945, §5113; RL 1955, §115-14; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §231-10] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-10.5 [L 2009, c 166, pt of §16] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-10.6 [L 2009, c 166, pt of §16] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-10.7 [L 2009, c 166, pt of §16] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-10.8 [L 2012, c 180, §2; am L 2024, c 76, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-11 [L 1932 2d, c 40, §11; RL 1935, §1918; RL 1945, §5114; am L 1945, c 79, §6; RL 1955, §115-15; am L Sp 1959 2d, c 1, §16; HRS §231-11; am L 2017, c 12, §32] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-12 2026-05-25 https://library.partnertax.ai/us-hi/stat/231-13 [L 1933, c 135, §2; RL 1935, §1966; am L 1937, c 241, §1; RL 1945, §5118; RL 1955, §115-18; am L Sp 1959 2d, c 1, §16; HRS §231-13; am L 1982, c 88, §2; gen ch 1985; am L 1990, c 34, §3; am L 1997, c 253, §1; am L 1999, c 68, §1; am L 2013, c 93, §§1, 4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-14 [L 1933, c 135, §3; RL 1935, §1967; am L 1937, c 241, §2; RL 1945, §5119; RL 1955, §115-19; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §231-14; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-15 [L 1943, c 4, §§1, 2, 3; RL 1945, §5123; RL 1955, §115-21; am L Sp 1959 2d, c 1, §16; HRS §231-15; am L 1980, c 211, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-15.3 [L 2009, c 166, pt of §16] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-15.4 [L 2021, c 96, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-15.5 [L 1973, c 106, §1; am L 1974, c 128, §1; am L 2017, c 12, §33] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-15.6 [L 1989, c 14, §1(4); am L 1991, c 263, §6; am L 1994, c 16, §1; am L 1995, c 66, §6] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-15.7 [L 1989, c 14, §1(5); am L 1991, c 263, §7; am L 1994, c 16, §2; am L 1995, c 66, §7; am L 2021, c 117, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-15.8 [L 1991, c 208, §2; am L 2004, c 89, §2] Cross References Civil relief for state military forces, see chapter 657D. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-16 [L 1963, c 24, §1; Supp, §115-21.5; HRS §231-16; am L 1980, c 212, §1; gen ch 1985] Cross References Modification of fees, see §92-28. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-17 [L 1953, c 125, §2; RL 1955, §115-22; am L Sp 1959 2d, c 1, §16; HRS §231-17; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-18 [L 1937, c 109, §1; RL 1945, §5124; RL 1955, §115-23; HRS §231-18; am L 1974, c 139, §1; gen ch 1985; am L Sp 2005, c 9, §3; am L 2014, c 136, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-19 2026-05-25 https://library.partnertax.ai/us-hi/stat/231-19.3 [L 2009, c 166, pt of §16] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-19.5 [L 1994, c 115, §2] Law Journals and Reviews 2013 Law and Administrative Rules Governing Appeal Procedures of Hawaii's Office of Information Practices. 36 UH L. Rev. 271 (2014). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-20 [L 1932 2d, c 40, §4; RL 1935, §1911; RL 1945, §5127; am L 1953, c 125, §3; RL 1955, §115-25; am L Sp 1959 2d, c 1, §16; HRS §231-20] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-21 [L 1965, c 133, §1; Supp, §115-25.5; HRS §231-21] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-21.5 [L 2011, c 1, §3] Attorney General Opinions Civil union partners have all the same rights, benefits, protections, and responsibilities under the law as married couples who are of the opposite gender; civil union partners have the same tax filing status options as married couples who are of the opposite gender for Hawaii income tax purposes for taxable years beginning after December 31, 2011. Att. Gen. Op. 11-2. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-22 2026-05-25 https://library.partnertax.ai/us-hi/stat/231-23 [L 1939, c 213, §1; RL 1945, §5130; am L 1949, c 205, §1; RL 1955, §115-28; am L 1957, c 152, §1; am L Sp 1959 2d, c 1, §16; am L 1963, c 45, §1(c); am L 1966, c 10, §3; am L 1967, c 134, §2; HRS §231-23; am L 1968, c 32, §3; am L 1971, c 10, §1; am L 1972, c 200, §5; am L 1974, c 12, §1; am L 1983, c 217, §6; am L 1985, c 16, §5; gen ch 1985; am L 1986, c 340, §5; am L 1989, c 14, §4(4); am L 1991, c 136, §1 and c 263, §8; am L 1992, c 102, §1; am L 1995, c 66, §8; am L 2003, c 135, §2; am L 20 https://library.partnertax.ai/us-hi/stat/231-24 [L 1953, c 125, pt of §4; RL 1955, §115-29; am L Sp 1959 2d, c 1, §16; HRS §231-24; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-25 [L 1932 2d, c 40, §69; RL 1935, §1963; RL 1945, §5131; am L 1949, c 311, §1(b); am L 1955, c 246, §1; RL 1955, §115-30; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §231-25; am L 1972, c 83, §2; gen ch 1985; am L 1989, c 211, §10; am L 1990, c 281, §11; am L 1998, c 2, §66; am L 2002, c 153, §3; am L 2013, c 44, §1] Rules of Court Applicability of rules, see HRCP rule 81(b)(8); DCRCP rule 81(b)(4). Case Notes Distress of goods. 2 H. 241 (1860); 2 H. 259 (1860). Enforcing tax lien by forec https://library.partnertax.ai/us-hi/stat/231-25.5 [L 1995, c 14, §1; am L 1996, c 131, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-26 [L 1949, c 311, §1(a); am L 1953, c 67, §1; RL 1955, §115-31; am L Sp 1959 2d, c 1, §16; HRS §231-26; gen ch 1985; am L 1997, c 253, §2; am L 1999, c 68, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-27 [L 1949, c 312, §1; RL 1955, §115-32; am L Sp 1959 2d, c 1, §16; HRS §231-27] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-28 [L 1949, c 352, §1; RL 1955, §115-33; am L 1963, c 82, §1; am L 1964, c 6, §2; HRS §231-28; am L 2009, c 184, §1] Attorney General Opinions Taxpayer's agreement to pay its delinquent taxes, pursuant to a payment schedule, does not satisfy the requirements for liquor license renewal under this section and §281-45. Att. Gen. Op. 95-1. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-29 [L 1953, c 187, §1; RL 1955, §115-34; am L 1957, c 185, §4; am L Sp 1959 2d, c 1, §16; HRS §231-29; am L 1973, c 133, §1; am L 1985, c 16, §6; am L 1986, c 340, §6; am L 1991, c 263, §9; am L 1995, c 66, §9] Cross References Service by mail, see §1-28. Rules of Court Service, see HRCP rule 4(d)(5). As to pleading, see HRCP rules 7, 8, 12. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-30 [L 1932 2d, c 40, §70; RL 1935, §1964; RL 1945, §5132; RL 1955, §115-35; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §231-30; am L 1973, c 133, §2; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-31 [L 1953, c 67, §2; RL 1955, §115-36; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §231-31; gen ch 1985; am L 2021, c 117, §4] Rules of Court Service, see HRCP rule 4. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-32 [L 1932 2d, c 40, §68; RL 1935, §1962; am L 1937, c 203, §1; am L 1939, c 182, §1; am L 1941, c 254, §1; RL 1945, §5133; am L 1951, c 133, §3; RL 1955, §115-37; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §231-32; am L 2013, c 33, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-33 [L 1957, c 185, §1; am L Sp 1959 2d, c 1, §16; am L 1963, c 104, §1; Supp, §115-37.5; am L 1966, c 33, §2; HRS §231-33; gen ch 1985; am L 1989, c 20, §1; am L 2022, c 78, §1; am L 2025, c 68, §2] Case Notes Federal court's equitable discretion to award attorney's fees to the interpleader stakeholder was not precluded by the statutory priority given by the state tax lien statute. 488 F. Supp. 2d 1084 (2007). Pre-hearing tax lien does not violate due process. 57 H. 1, 548 P.2d 246 (1976). Previous https://library.partnertax.ai/us-hi/stat/231-34 [L 1943, c 4, §4; RL 1945, §5134; RL 1955, §115-38; am L Sp 1959 2d, c 1, §16; HRS §231-34; am L 1995, c 92, §4; am L 1999, c 303, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-35 [L 1932 2d, c 40, §13; RL 1935, §1912; am imp L 1943, c 4, §4; RL 1945, §5135; RL 1955, §115-39; HRS §231-35; gen ch 1985; am L 1995, c 92, §5; am L 1996, c 54, §2; am L 1999, c 303, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-36 [L 1932 2d, c 40, §14; RL 1935, §1902; RL 1945, §5136; RL 1955, §115-40; HRS §231-36; am L 1995, c 92, §6; am L 1998, c 103, §1; am L 1999, c 303, §3] Case Notes Where, pursuant to §231-40, the Cheek interpretation of the wilfulness requirement--that a jury must be permitted to consider evidence of a defendant's good faith belief that defendant's conduct did not violate the tax laws, even if that belief was not objectively reasonable, in determining whether defendant acted wilfully--was adopted https://library.partnertax.ai/us-hi/stat/231-36.4 [L 2009, c 166, §21] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-36.5 [L 2009, c 166, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-36.6 [L 2009, c 166, §4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-36.7 [L 2009, c 166, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-36.8 [L 2009, c 166, §3; am L 2012, c 185, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-37 [L 1932 2d, c 40, §12; RL 1935, §1915; RL 1945, §5137; am L 1945, c 79, §7; RL 1955, §115-41; am L Sp 1959 2d, c 1, §§14, 16; am L 1963, c 114, §1; HRS §231-37; am L 1974, c 139, §2; am L 2017, c 12, §34] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-38 2026-05-25 https://library.partnertax.ai/us-hi/stat/231-39 [L 1953, c 125, §4; RL 1955, §115-43; am L 1967, c 134, §1; HRS §231-39; am L 1974, c 138, §1; am L 1988, c 386, §1; am L 1991, c 136, §2; am L 1992, c 102, §2; am L 1994, c 15, §1] Cross References Cost recovery fees for the administration of taxes, see §231-25.5. Case Notes Erroneous belief that no tax liability existed held not "reasonable cause" within meaning of subsection (b)(1). 57 H. 436, 559 P.2d 264 (1977). Determination of the tax court that online travel companies failed to meet thei https://library.partnertax.ai/us-hi/stat/231-40 [L 1995, c 92, pt of §2; am L 2009, c 166, §22; am L 2011, c 43, §3] Case Notes Where, pursuant to this section, the Cheek interpretation of the wilfulness requirement--that a jury must be permitted to consider evidence of a defendant's good faith belief that defendant's conduct did not violate the tax laws, even if that belief was not objectively reasonable, in determining whether defendant acted wilfully--was adopted and applied in construing §231-36(a), the trial court erred in excluding defe https://library.partnertax.ai/us-hi/stat/231-40.5 [L 2009, c 166, §5] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-41 [L 1995, c 92, pt of §2; am L 2009, c 166, §23; am L 2011, c 43, §4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-51 [L 1982, c 199, pt of §1; am L 1985, c 256, §1; am L 1986, c 87, §1; am L 1988, c 199, §1; am L 1998, c 153, §1 and c 293, §3] Cross References Civil relief for state military forces, see chapter 657D. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-52 [L 1982, c 199, pt of §1; am L 1985, c 256, §2; am L 1986, c 87, §2 and c 332, §5; am L 1987, c 112, §1; am L 1988, c 199, §2; am L 1998, c 66, §1, c 153, §2, and c 293, §4; am L 2017, c 77, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-53 [L 1982, c 199, pt of §1; am L 2019, c 97, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-54 [L 1982, c 199, pt of §1; am L 2019, c 97, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-55 [L 1982, c 199, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-56 [L 1982, c 199, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-57 [L 1982, c 199, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-57.5 [L 1986, c 332, §3; am L 2019, c 97, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-58 [L 1982, c 199, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-59 [L 1982, c 199, pt of §1; am L 2017, c 12, §35] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-61 [L 1989, c 14, pt of §1(1)] Rules of Court Filing liens, see RLC rule 62. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-62 [L 1989, c 14, pt of §1(1); am L 2017, c 12, §36] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-63 [L 1989, c 14, pt of §1(1)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-64 [L 1989, c 14, pt of §1(1)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-65 [L 1989, c 14, pt of §1(1)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-66 [L 1989, c 14, pt of §1(1)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-67 [L 1989, c 14, pt of §1(1)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-68 [L 1989, c 14, pt of §1(1)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-69 [L 1989, c 14, pt of §1(1)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-70 [L 1989, c 14, pt of §1(1)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-81 [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1; am L 2022, c 79, §1] Revision Note L 2009, c 134, §9 codified to this section pursuant to §23G-15. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-82 [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1; am L 2022, c 79, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-83 [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-84 [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-85 [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-86 [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-91 [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-92 [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-93 [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-94 [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-95 [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-96 [L 2009, c 134, pt of §2, §13(3); am L 2011, c 102, §1; am L 2013, c 58, §1 and c 162, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-97 2026-05-25 https://library.partnertax.ai/us-hi/stat/231-98 [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-99 [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-100 [L 2009, c 134, pt of §2, §13(3); am L 2013, c 58, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-1 [L 1932 2d, c 40, §55; RL 1935, §1936; RL 1945, §5201; RL 1955, §116-1; HRS §232-1; gen ch 1985; am L 2004, c 202, §18; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2021, c 118, §2] Case Notes When lessee may properly appeal. 33 H. 214 (1934). A party with a secondary contractual obligation to pay the tax assessed against another has a right under this section to challenge that assessment to the tax appeal court. 85 H. 36, 936 P.2d 672 (1997). A person under a contractual obligation to pay pr https://library.partnertax.ai/us-hi/stat/232-2 [L 1939, c 208, pt of §5; RL 1945, pt of §5211; RL 1955, §116-2; HRS §232-2; gen ch 1985] Cross References Not applicable to monthly returns, see §237-30. Case Notes Inapplicable where director of taxation changes assessment classification to one taxed at higher rate. 63 H. 579, 633 P.2d 535 (1981). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-3 [L Sp 1957, c 1, §13(a); am L 1963, c 92, §2; Supp, §116-2.1; HRS §232-3; am L 1973, c 115, §1; gen ch 1985; am L 2017, c 12, §37] Law Journals and Reviews Real Property Tax Litigation in Hawaii. III HBJ, no. 13, at 57 (1999). Case Notes Method of valuation of cane lands inappropriate and illegal. 47 H. 41, 384 P.2d 287 (1963). "Assessment" means the percentage of fair market value, and unless this valuation exceeds the full market value there can be no reduction. 53 H. 45, 487 P.2d 1070 (1971). https://library.partnertax.ai/us-hi/stat/232-4 [L 1965, c 201, §1; Supp, §116-2.2; am L 1967, c 255, §§17, 40, 46; HRS §232-4; am L 1969, c 170, §26; am L 1975, c 157, §31; am L 1989, c 14, §5] Case Notes Taxpayers were not entitled to automatic appeals under plain language of section. 73 H. 63, 828 P.2d 263 (1992). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-5 [L 1967, c 231, §6; HRS §232-5; am L 1997, c 152, §1; am L 2004, c 202, §19; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2011, c 167, §1; am L 2025, c 49, §1] Cross References Payments under protest, see §40-35. Rules of Court Small claims procedure, see Rules of the Tax Appeal Court, part II. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-6 [L 1932 2d, c 40, §39; RL 1935, §1938; RL 1945, §5202; RL 1955, §116-3; am L Sp 1957, c 1, §13(b); am L Sp 1959 2d, c 1, §5; am L 1965, c 25, §1; am L 1967, c 37, §1 and c 80, §1; HRS §232-6; gen ch 1985, 1993; am L 2013, c 59, §1; am L 2021, c 118, §3; am L 2022, c 218, §1; am L 2024, c 78, §1] Cross References Boards, generally, see §26-34. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-7 [L 1932 2d, c 40, §40; RL 1935, §1939; am L 1939, c 208, §6; RL 1945, §5203; am L 1951, c 133, §7; RL 1955, §116-4; am L Sp 1957, c 1, §13(c); am L Sp 1959 1st, c 28, §1; am L 1963, c 92, §§3 to 6; am L 1967, c 37, §1, c 231, §1, and c 255, §§18, 41, 46; HRS §232-7; am L 1969, c 170, §27; am L 1975, c 157, §32; gen ch 1985; am L 1989, c 14, §6; am L 2009, c 166, §18; am L 2013, c 59, §2; am L 2021, c 118, §4; am L 2022, c 218, §2] Case Notes These are statutory administrative tribunals of specia https://library.partnertax.ai/us-hi/stat/232-8 [L 1932 2d, c 40, §42; am L 1933, c 195, §1; RL 1935, §1945; am L 1935, c 161, §1; am L 1939, c 208, §10; RL 1945, §5204; RL 1955, §116-5; am L 1967, c 231, §2; HRS §232-8; am L 1984, c 51, §1] Law Journals and Reviews Taxes in Hawaii Since July 1, 1968: A Report on the Unreported Decisions of Judge Dick Yin Wong. 9 HBJ, no. 4, at 95 (1973). Case Notes Member not being disinterested was disqualified. 8 H. 308 (1891). Cited: 34 H. 515, 533 (1938). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-9 [L 1932 2d, c 40, §47; am L 1933, c 195, §3; RL 1935, §1946; RL 1945, §5205; RL 1955, §116-6; am L Sp 1959 2d, c 1, §16; HRS §232-9; gen ch 1985] Rules of Court Transcripts of proceedings, see RTAC rule 13. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-10 [L 1932 2d, c 40, §44; RL 1935, §1949; RL 1945, §5206; RL 1955, §116-7; am L 1967, c 231, §3; HRS §232-10] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-11 [L 1932 2d, c 40, §43; RL 1935, §1947; am L 1935, c 153, §2; am L 1939, c 208, §11; RL 1945, §5207; RL 1955, §116-8; am L 1967, c 231, §4; HRS §232-11] Case Notes Cited: 33 H. 149, 160 (1934); 47 H. 41, 45, 384 P.2d 287 (1963). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-12 [L 1932 2d, c 40, §48; RL 1935, §1948; RL 1945, §5208; RL 1955, §116-9; am L 1967, c 231, §5; HRS §232-12; am L 1973, c 133, pt of §11] Rules of Court See HRCP rule 45. Case Notes Cited: 33 H. 149, 160 (1934); 47 H. 41, 45, 384 P.2d 287 (1963). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-13 [L 1932 2d, c 40, §46; am L 1933, c 195, §2; RL 1935, §1944; am L 1939, c 208, §9; RL 1945, §5209; RL 1955, §116-10; am L Sp 1957, c 1, §13(d); am L 1963, c 92, §7; HRS §232-13; gen ch 1985; am L 1986, c 339, §17; am L 1989, c 14, §7; am L 2021, c 118, §5] Case Notes Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii's general excise tax barred, where state remedies available to taxpayer were "plain, adequate, and complete". 940 F. Supp. 260 (1995). The determination that the board had https://library.partnertax.ai/us-hi/stat/232-14 [L 1932 2d, c 40, §54; RL 1935, §1953; RL 1945, §5210; RL 1955, §116-11; am L 1961, c 103, §18; HRS §232-14; am L 1973, c 133, §3; am L 2021, c 118, §6] Rules of Court Generally, see Rules of the Tax Appeal Court. Case Notes Construction, generally, of procedural sections. 34 H. 515 (1938). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-14.5 [L 2005, c 167, §1; am L 2021, c 118, §7] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-15 [L 1932 2d, c 40, pt of §38; RL 1935, pt of §1937; am L 1939, c 208, pt of §5; RL 1945, pt of §5211; RL 1955, §116-12; am L 1963, c 92, §8; am L 1967, c 37, §1; HRS §232-15; gen ch 1985; am L 1989, c 14, §8; am L 2021, c 118, §8] Case Notes Where assessor accepts tax form defectively executed without question, taxpayer cannot be denied appeal on ground of such defect. 6 H. 534 (1884). Scope of review. 34 H. 515 (1938). Cited: 33 H. 795, 797 (1936). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-16 [L 1932 2d, c 40, pt of §38; RL 1935, pt of §1937; am L 1939, c 208, pt of §5; RL 1945, pt of §5211; am L 1955, c 246, §2; RL 1955, §116-13; am L 1963, c 92, §9; HRS §232-16; am L 1989, c 14, §9; am L 2007, c 154, §1; am L 2009, c 166, §19; am L 2011, c 106, §1; am L 2021, c 118, §9; am L 2025, c 49, §2] Rules of Court Filing appeal, see RTAC rule 2. Case Notes Scope of review. 34 H. 515 (1938). Where this section provides that only a taxpayer may appeal directly to the tax appeal court, Revised https://library.partnertax.ai/us-hi/stat/232-17 [L 1932 2d, c 40, §41; RL 1935, §1940; am L 1939, c 208, §7; RL 1945, §5212; RL 1955, §116-14; am L 1963, c 92, §10; HRS §232-17; am L 1973, c 51, §1; am L 1989, c 14, §10; am L 2007, c 154, §2; am L 2021, c 118, §10; am L 2025, c 49, §3] Rules of Court Filing appeal, see RTAC rule 2. Case Notes Scope of review. 34 H. 515 (1938). The determination that the board had no authority to increase the assessment at the request of the State upon an appeal filed by taxpayer was within the jurisdiction of https://library.partnertax.ai/us-hi/stat/232-18 [L 1932 2d, c 40, §45; RL 1935, §1941; am L 1939, c 208, §8; RL 1945, §5213; RL 1955, §116-15; am L 1963, c 92, §11; am L 1967, c 37, §1; HRS §232-18; am L 1989, c 14, §11; am L 2009, c 166, §20; am L 2021, c 118, §11] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-19 [L 1932 2d, c 40, §51; RL 1935, §1950; am L 1939, c 208, §12; RL 1945, §5214; RL 1955, §116-16; am L 1963, c 92, §12; HRS §232-19; am L 1973, c 51, §2; am L 2004, c 202, §20; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2025, c 10, §2] Case Notes Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii's general excise tax barred, where state remedies available to taxpayer were "plain, adequate, and complete". 940 F. Supp. 260 (1995). Valuation by tax appeal court fair and just. 13 H. 125 https://library.partnertax.ai/us-hi/stat/232-20 [L 1932 2d, c 40, §52; RL 1935, §1951; am L 1939, c 208, §13; RL 1945, §5215; RL 1955, §116-17; am L 1963, c 92, §13; HRS §232-20; am L 1989, c 14, §12; am L 2004, c 202, §21; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2021, c 118, §12] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-21 [L 1932 2d, c 40, §53; RL 1935, §1952; RL 1945, §5216; RL 1955, §116-18; HRS §232-21; am L 2004, c 202, §22; am L 2006, c 94, §1; am L 2010, c 109, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-22 [L 1932 2d, c 40, §49; RL 1935, §1942; am imp L 1939, c 19, §4; RL 1945, §5217; am L 1945, c 92, §1; am L 1955, c 246, §3; RL 1955, §116-19; am L 1957, c 34, §1; am L 1963, c 92, §14; am L 1965, c 92, §1; HRS §232-22; am L 1973, c 133, pt of §11; am L 1974, c 145, §3; gen ch 1985; am L 1989, c 14, §13; am L 1997, c 152, §2; am L 2004, c 202, §23; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2021, c 99, §1 and c 118, §13] Rules of Court Costs of appeal, see RTAC rule 3. Previous Vol04_Ch0201-0 https://library.partnertax.ai/us-hi/stat/232-23 [L 1932 2d, c 40, §50; RL 1935, §1943; RL 1945, §5218; am L 1945, c 92, §2; RL 1955, §116-20; am L 1957, c 34, §2; am L 1963, c 92, §15; HRS §232-23; am L 1989, c 14, §14; am L 1997, c 152, §3; am L 2004, c 202, §24; am L 2006, c 94, §1; am L 2010, c 109, §1; am L 2021, c 99, §2 superseding c 118, §14] Rules of Court Return of costs, see RTAC rule 3. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-24 [L 1932 2d, c 40, pt of §64; RL 1935, pt of §1958; RL 1945, §5219; am L 1951, c 224, §2; am L 1953, c 125, §5; RL 1955, §116-21; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; am L 1967, c 134, §3; HRS §232-24; gen ch 1985; am L 2000, c 199, §1; am L 2010, c 112, §3; am L 2021, c 118, §15] Case Notes Taxpayer who successfully appeals to board of review entitled to earnings on taxes paid but not interest. 56 H. 655, 547 P.2d 581 (1976). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/232-25 [L 1932 2d, c 40, §56; RL 1935, §1954; am L 1939, c 208, §14; RL 1945, §5220; RL 1955, §116-22; HRS §232-25] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-1 [L Sp 1957, c 1 pt of §2; am L 1959, c 246, §13 and c 277, pt of §6; am L Sp 1959 2d, c 1, §§16, 19; Supp, §121-1; am L 1967, c 250, §2; HRS §235-1; am L 1968, c 42, §3; am L 1970, c 90, §1; am L 1971, c 97, §1; am L 1973, c 217, §10; am L 1974, c 42, §2; am L 1976, c 156, §5 and c 208, §1; am L 1978, c 173, §2(3), (4), and (5); gen ch 1985; am L 1987, c 239, §1(4); am L 1988, c 81, §1; am L 1990, c 17, §1; am L 1997, c 178, §1; am L 2000, c 297, §4; am L 2001, c 36, §1; am L 2009, c 11, §27; am https://library.partnertax.ai/us-hi/stat/235-2 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-2.3 [L 1978, c 173, §2(1); am L 1979, c 62, §2(1) to (3); am L 1980, c 235, §1 and c 238, §2; am L 1981, c 3, §2(2), c 208, §2, and c 209, §1; am L 1982, c 22, §1(1) and c 25, §1; am L 1983, c 88, §1; am L 1984, c 99, §1; am L 1985, c 19, pt of §1; am L 1986, c 283, §1; am L 1987, c 39, §2 and c 239, §1(5); am L 1988, c 10, §1(2), c 102, §1, c 107, §2, and c 216, §3; am L 1989, c 13, §1; am L 1990, c 15, §1 and c 289, §2; am L 1991, c 54, §1 and c 137, §2; am L 1992, c 37, §1; am L 1993, c 73, §1; a https://library.partnertax.ai/us-hi/stat/235-2.4 [L 1985, c 19, pt of §1; am L 1987, c 239, §1(6); am L 1989, c 13, §2 and c 321, §2; am L 1990, c 16, §2; am L 1991, c 207, §1; am L 1996, c 187, §2; am L 1997, c 297, §3; am L 1998, c 113, §2; am L 1999, c 198, §2, c 253, §2, and c 270, §2; am L 2000, c 148, pt of §2, c 174, §3, and c 297, pt of §5; am L 2001, c 221, §5; am L 2002, c 223, §3; am L 2003, c 172, §3; am L 2004, c 89, §4; am L 2005, c 60, §3; am L 2006, c 110, §2; am L 2008, c 93, §2; am L 2009, c 60, §§1, 6(3), c 133, §3, c 165, § https://library.partnertax.ai/us-hi/stat/235-2.5 [L 1985, c 19, pt of §1; am L 1988, c 102, §2; am L 1989, c 13, §3; am L 1996, c 187, §3; am L 2001, c 199, §2; am L 2008, c 93, §4; am L 2013, c 43, §3; am L 2014, c 88, §5; am L 2023, c 56, §4] Note The 2023 amendment applies to taxable years beginning after December 31, 2022. L 2023, c 56, §7(2). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-3 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-2; HRS §235-3; am L 1979, c 62, pt of §2; am L 1983, c 217, §7(1), (2); gen ch 1985; am L 1996, c 187, §4; am L 2014, c 43, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-4 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-3; HRS §235-4; am L 1969, c 226, §5; am L 1974, c 9, §1; am L 1976, c 60, §1; am L 1978, c 95, §1; am L 1983, c 167, §18 and c 206, §1; am L 1985, c 270, §4; gen ch 1985; am L 1988, c 141, §19] Note Chapter 416 referred to in text is repealed. Attorney General Opinions Refund of real property tax after termination of a trust becomes income to the beneficiaries. Att. Gen. Op. 64-5. Taxability of income earned out-of-state by residen https://library.partnertax.ai/us-hi/stat/235-4.2 [L 2019, c 221, §1] Note Section applies to taxable years beginning after December 31, 2019. L 2019, c 221, §3. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-4.3 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-4.5 [L 1985, c 283, §1; am L 1988, c 33, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-5 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-4; HRS §235-5; am L 1978, c 173, §2(6); am L 1983, c 88, §2; gen ch 1985; am L 1989, c 11, §1; am L 1999, c 253, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-5.5 [L 1982, c 285, §2; am L 1986, c 231, §2; am L 1990, c 99, §§1, 2; am L 1992, c 183, §§1, 2; am L 1994, c 49, §1; am L 1998, c 120, §2; am L 2017, c 12, §40] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-5.6 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-6 [L 1963, c 70, §1; Supp, §121-4.1; HRS §235-6; am L 1992, c 134, §1; gen ch 1993] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-7 [L Sp 1957, c 1, pt of §2; am L 1959, c 276, §2 and c 277, §8(a); am L Sp 1959 1st, c 29, §8; am L 1963, c 26, §1, c 47, §1, c 91, §2, and c 146, §4; am L 1965, c 155, §31(a) and c 201, §5; Supp, §121-5; am L 1967, c 32, §1; HRS §235-7; am L 1968, c 18, §2; am L 1969, c 152, §1; am L 1970, c 180, §1; am L 1971, c 95, §1; am L 1976, c 156, §6; am L 1978, c 173, §2(7); am L 1979, c 62, §2(6), (7), c 105, §21, and c 224, §3; am L 1981, c 185, §1 and c 209, §2; am L 1982, c 25, §2; am L 1983, c 124, https://library.partnertax.ai/us-hi/stat/235-7.3 [L 1999, c 178, §22; am L 2000, c 297, §6; am L 2001, c 221, §7; am L 2004, c 215, §6] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-7.5 [L 1987, c 239, §1(3); am L 1989, c 13, §4; am L 1990, c 15, §2; am L 1991, c 54, §2; am L 2001, c 199, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-8 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-9 [L Sp 1957, c 1, pt of §2; am L 1965, c 224, §4; Supp, §121-6; HRS §235-9; am L 1976, c 156, §7 and c 203, §4; am L 1979, c 62, §2(8); am L 1982, c 92, §4; gen ch 1985; am L 1987, c 239, §1(10); am L 1989, c 266, §3; am L 1992, c 106, §2; am L 1997, c 107, §2] Attorney General Opinions Definitions of "marriage" and "spouse" under the federal Defense of Marriage Act, Pub. L. No. 104-199, 110 Stat. 2419, may preclude civil union partners of the same gender under the State's Civil Union Act from fi https://library.partnertax.ai/us-hi/stat/235-9.5 [L 1999, c 178, §20; am L 2000, c 297, §7; am L 2001, c 221, §8] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-10 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-12 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-12.2 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-12.5 [L 2003, c 207, §§2, 4; am L 2004, c 97, §1; am L 2006, c 240, §§2, 3; am L 2007, c 151, §1; am L 2008, c 204, §4; am L 2009, c 154, §1 superseding c 155, §15; am L 2020, c 61, §1; am L 2021, c 117, §6] Note The 2020 amendment applies to taxable years beginning after December 31, 2019. L 2020, c 61, §3. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-13 [L 1977, c 75, §1; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-15 [L 1982, c 134, §1] Revision Note In subsection (e), "231-23(c)(1)" substituted for "231-23(d)(1)" pursuant to §23G-15. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-16 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-16.5 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-17 [L 1997, c 107, §1; am L 1998, c 156, §11; am L 2006, c 88, §§2, 4(2); am L 2013, c 89, §§2, 3; am L 2017, c 143, §§2, 3; am L 2019, c 275, §2; am L 2022, c 217, §3; am L 2024, c 169, §1] Note The 2006 amendment applies to qualified production costs incurred on or after July 1, 2006, and before January 1, 2033. L 2022, c 217, §4. The 2017 amendment (effective December 31, 2018) applies to taxable years beginning after December 31, 2018. L 2017, c 143, §9. The 2019 amendment applies to taxable ye https://library.partnertax.ai/us-hi/stat/235-17.5 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-18 [L 2004, c 241, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-19 [L 2004, c 195, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-20 [L 2004, c 215, pt of §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-20.5 [L 2004, c 215, pt of §3; am L 2007, c 206, §§3, 8; am L 2009, c 134, §§5, 13(1), (3); am L 2013, c 58, §1; am L 2014, c 89, §1; am L 2015, c 204, §2; am L 2018, c 123, §1; am L 2019, c 261, §1] Note Authorization to establish five new positions in the special enforcement section; funded pursuant to this section. L 2018, c 123, §2. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-21 [L 1967, c 33, pt of §1; HRS §235-21] Revision Note Numeric designations deleted pursuant to §23G-15. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-22 [L 1967, c 33, pt of §1; HRS §235-22; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-23 [L 1967, c 33, pt of §1; HRS §235-23; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-24 [L 1967, c 33, pt of §1; HRS §235-24] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-25 [L 1967, c 33, pt of §1; HRS §235-25] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-26 [L 1967, c 33, pt of §1; HRS §235-26; am L 1989, c 19, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-27 [L 1967, c 33, pt of §1; HRS §235-27] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-28 [L 1967, c 33, pt of §1; HRS §235-28] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-29 [L 1967, c 33, pt of §1; HRS §235-29] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-30 [L 1967, c 33, pt of §1; HRS §235-30] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-31 [L 1967, c 33, pt of §1; HRS §235-31] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-32 [L 1967, c 33, pt of §1; HRS §235-32] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-33 [L 1967, c 33, pt of §1; HRS §235-33] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-34 [L 1967, c 33, pt of §1; HRS §235-34; am L 2017, c 12, §41] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-35 [L 1967, c 33, pt of §1; HRS §235-35] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-36 [L 1967, c 33, pt of §1; HRS §235-36; am L 2017, c 12, §42] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-37 [L 1967, c 33, pt of §1; HRS §235-37; am L 2019, c 96, §2] Note The 2019 amendment applies to taxable years beginning after December 31, 2019. L 2019, c 96, §4. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-38 [L 1967, c 33, pt of §1; HRS §235-38] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-38.5 [L 1984, c 53, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-39 [L 1967, c 33, pt of §1; HRS §235-39] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-51 [L Sp 1957, c 1, pt of §2; am L 1965, c 155, §31(b), (c); Supp, §121-8; am L 1967, c 250, §1; HRS §235-51; am L 1974, c 10, §1; am L 1978, c 173, §2(10); am L 1979, c 62, §2(9); am L 1982, c 22, §1(2); am L 1987, c 239, §1(11); am L 1988, c 102, §3; am L 1989, c 321, §3; am L 1998, c 157, §2; am L 2001, c 199, §4; am L 2006, c 110, §3; am L 2007, c 9, §11; am L 2009, c 60, §§2, 6(3); am L 2011, c 97, §4; am L 2017, c 12, §43 and c 107, §2; am L 2021, c 117, §7; am L 2024, c 46, §2] Note The 2024 https://library.partnertax.ai/us-hi/stat/235-51.5 [L 2023, c 50, §2; am L 2024, c 50, §2; am L 2025, c 58, §1] Note Section applies to taxable years beginning after December 31, 2022. L 2023, c 50, §4. The 2024 amendment applies to taxable years beginning after December 31, 2023. L 2024, c 50, §4. The 2025 amendment applies to taxable years beginning after December 31, 2024. L 2025, c 58, §3. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-52 [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 (1967). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-53 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-10; HRS §235-53; am L 1968, c 8, §2; am L 1977, c 46, §1; am L 1981, c 208, §3; am L 1987, c 239, §1(13), (14)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-54 [L Sp 1957, c 1, pt of §2; am L 1960, c 4, §1; Supp, §121-11; HRS §235-54; am L 1970, c 90, §2 and c 180, §2; am L 1978, c 181, §1; am L 1980, c 241, §2; am L 1985, c 78, §1; am L 1987, c 239, §1(15); am L 1999, c 253, §4; am L 2009, c 60, §3; am L Sp 2009, c 14, §§1, 3] Law Journals and Reviews Rule of Strict Construction in Tax Cases, a Question of Classification or Exemption. 11 HBJ, no. 4, at 98 (1975). Case Notes Statutes granting exemptions are strictly construed against taxpayer. 56 H. 32 https://library.partnertax.ai/us-hi/stat/235-55 [L Sp 1957, c 1, pt of §2; am L 1959, c 277, §9(a); am L Sp 1959 2d, c 1, §16; Supp, §121-12; HRS §235-55; gen ch 1985; am L 1996, c 187, §5] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-55.5 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-55.6 [L 1977, c 196, §2; am L 1979, c 62, §2(10); am L 1981, c 234, §1; am L 1982, c 25, §3; am L 1985, c 19, §2; gen ch 1985; am L 1987, c 239, §1(16); am L 1988, c 102, §4; am L 1989, c 13, §5, c 321, §4, and c 322, §1; am L 1993, c 73, §§2, 3; am L 1996, c 89, §10; am L 2016, c 235, §1; am L 2023, c 163, §1] Note The 2023 amendment applies to taxable years beginning after December 31, 2022. L 2023, c 163, §5. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-55.7 [L Sp 1977 1st, c 15, §1; am L 1981, c 230, §1; gen ch 1985; am L 1989, c 321, §5; am L 1990, c 98, §1] Revision Note In subsection (g), "231-23(c)(1)" substituted for "231-23(d)(1)" pursuant to §23G-15. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-55.8 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-55.9 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-56 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-58 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-59 [L Sp 1957, c 1, pt of §2; Supp, §121-14; HRS §235-59; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-60 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-61 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; am L 1965, c 155, §31(d); Supp, §121-16; HRS §235-61; am L 1981, c 138, §1; am L 1982, c 23, §1; am L 1983, c 206, §2; gen ch 1985; am L 1987, c 239, §1(17), (18); am L 1993, c 73, §4; am L 1995, c 92, §7; am L 1996, c 187, §6; am L 2001, c 199, §5; am L 2017, c 12, §44; am L 2025, c 24, §1] Note The 2025 amendment applies to taxable years beginning after December 31, 2024. L 2025, c 24, §3. Revision Note In subsection (g)(1)(A)(iii) and (C)( https://library.partnertax.ai/us-hi/stat/235-62 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; am L 1964, c 24, §2; Supp, §121-17; am L 1966, c 19, §3; am L 1967, c 26, §2 and c 37, §1; HRS §235-62; am L 1970, c 37, §2; am L 1980, c 211, §2; am L 1981, c 138, §2; gen ch 1985; am L 1992, c 38, §1; am L Sp 2001 3d, c 8, §2; am L 2004, c 113, §3; am L 2005, c 27, §2; am L 2009, c 196, §3; am L 2017, c 7, §2; am L 2021, c 117, §8] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-63 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-18; HRS §235-63; am L 1980, c 236, §1; am L 1983, c 88, §3; gen ch 1985; am L 2021, c 115, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-64 [L Sp 1957, c 1, pt of §2; am L 1959, c 277, §11; Supp, §121-19; HRS §235-64; am L 1974, c 11, §1; gen ch 1985; am L 1990, c 82, §1; am L 2002, c 153, §4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-64.2 [L 2019, c 232, §1] Note Section applies to taxable years beginning after December 31, 2018. L 2019, c 232, §4. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-65 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-66 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-21; HRS §235-66; am L 2019, c 232, §2] Note The 2019 amendment applies to taxable years beginning after December 31, 2018. L 2019, c 232, §4. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-1 [L 1932 2d, c 40, pt of §§1 and 17; am L Sp 1933, c 9, §14; RL 1935, pt of §§1900 and 1906; am L 1935, c 153, pt of §1; RL 1945, pt of §§5101 and 5103; am L 1945, c 79, §1; RL 1955, §115-1; am L 1957, c 152, §1; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §231-1; am L 1983, c 217, §2; am L Sp 1984 1st, c 1, §4; am L 1989, c 14, §4(1); am L 1991, c 263, §2; am L 1995, c 66, §1 and c 121, §2; am L 1996, c 54, §1; am L 2009, c 134, §§4, 13(3); am L 2013, c 58, §1; am L 2021, c 117, §2] Case https://library.partnertax.ai/us-hi/stat/231-1.5 [L 2001, c 45, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-1.6 [L 2017, c 132, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-2 [L 1932 2d, c 40, §2; RL 1935, §1901; RL 1945, §5102; RL 1955, §115-2; am L 1967, c 37, §1; HRS §231-2; am L 2017, c 12, §31] Cross References Districts, generally, see chapter 4. Case Notes Cited: 34 H. 515, 530 (1938). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-3 [L 1932 2d, c 40, §§18, 20, 57, 58; RL 1935, §1907; RL 1945, §5104; am L 1945, c 79, §2 and c 196, §1; am L 1951, c 133, §1; am L 1953, c 125, §1 and c 223, §2; RL 1955, §115-4; am L Sp 1959 2d, c 1, §16; HRS §231-3; am L 1983, c 217, §3; am L 1985, c 16, §2; gen ch 1985; am L 1986, c 340, §2; am L 1989, c 14, §4(2); am L 1990, c 320, §2; am L 1991, c 263, §3; am L 1995, c 66, §2; am L 2003, c 136, §3] Cross References Generally, see §26-10. Annual reports, due dates, see §93-12. Law Journals an https://library.partnertax.ai/us-hi/stat/231-3.1 [L 2002, c 153, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-3.2 2026-05-25 https://library.partnertax.ai/us-hi/stat/231-3.3 [L 2017, c 177, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-3.4 [L 1996, c 250, §2; am L 2012, c 189, §1; am L 2015, c 94, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-3.5 [L 1991, c 19, §1; am L 1994, c 20, §1; am L 1995, c 66, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-3.6 [L Sp 2005, c 3, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-4 [L 1932 2d, c 40, §6; RL 1935, §1904; RL 1945, §5106; am L 1951, c 264, §2; RL 1955, §115-6; am L Sp 1959 2d, c 1, §16; HRS §231-4; am L 1989, c 14, §4(3)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-4.3 [L 2003, c 136, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-4.5 [L 1990, c 102, §1; am L 2000, c 253, §150] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-5 [L 1932 2d, c 40, §9; RL 1935, §1909; RL 1945, §5109; RL 1955, §115-9; am L Sp 1959 2d, c 1, §16; HRS §231-5; am L 1976, c 200, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-6 [L 1932 2d, c 40, §10; RL 1935, §1916; RL 1945, §5110; RL 1955, §115-10; am L Sp 1959 2d, c 1, §16; HRS §231-6; am L 1983, c 217, §4; am L 1985, c 16, §3; am L 1986, c 340, §3; am L 1991, c 263, §4; am L 1995, c 66, §4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-7 [L 1945, c 196, §1; RL 1955, §115-11; am L Sp 1959 2d, c 1, §16; HRS §231-7; gen ch 1985; am L 2009, c 166, §17; am L 2011, c 101, §2; am L 2024, c 77, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-7.5 [L 2009, c 166, §15; am L 2012, c 189, §4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-8 [L 1967, c 271, §1; HRS §231-8; am L 1997, c 297, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-8.5 [L 1997, c 176, §1; am L 2018, c 66, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-8.6 2026-05-25 https://library.partnertax.ai/us-hi/stat/231-9 [L 1932 2d, c 40, §60; RL 1935, §1955; RL 1945, §5112; RL 1955, §115-13; am L Sp 1959 2d, c 1, §§14, 16; am L 1963, c 114, §1; HRS §231-9; gen ch 1985; am L 1996, c 133, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-9.2 [L 2013, c 6, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-9.3 [L 2001, c 206, §2] Revision Note Subsection designation deleted pursuant to §23G-15. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-9.4 [L 1997, c 179, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-9.5 [L 1989, c 14, §1(2)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-9.6 [L 1989, c 14, §1(3)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/231-9.7 [L 1989, c 14, §1(6)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-67 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-22; HRS §235-67] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-68 [L 1990, c 213, §1; am L 1991, c 279, §1; am L 1995, c 92, §8; am L 1997, c 178, §2; am L 2002, c 40, §6; am L 2003, c 210, §3; am L 2005, c 23, §1; am L 2018, c 122, §1] Note The 2018 amendment applies to real estate dispositions that occur on or after September 15, 2018. L 2018, c 122, §3. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-69 [L 1996, c 157, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-71 [L Sp 1957, c 1, pt of §2; am L 1965, c 155, §§10, 11, 12 and c 201, §6; Supp, §121-23; HRS §235-71; am L 1969, c 226, §5; am L 1974, c 10, §2; am L 1978, c 173, §2(13); am L 1979, c 62, §2(11); am L 1983, c 167, §18; am L 1985, c 270, §4; am L 1987, c 239, §1(19); am L 1988, c 10, §1(3), (4); am L 2021, c 78, §2] Note The 2021 amendment applies to taxable years beginning after December 31, 2021. L 2021, c 78, §4. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-71.5 [L 1988, c 10, §1(1); am L 1998, c 113, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-72 [L Sp 1957, c 1, pt of §2; Supp, §121-24; HRS §235-72; am L 1978, c 173, §2(14)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-81 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-91 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-91.5 [L 2010, c 21, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-92 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-26; HRS §235-92; am L 1968, c 24, §2; am L 1978, c 173, §2(17); gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-93 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-27; HRS §235-93; am L 1974, c 9, §2; am L 1982, c 22, §1(4); am L 1997, c 297, §4] Law Journals and Reviews Tax Justice and Same-Sex Domestic Partner Health Benefits: An Analysis of the Tax Equity For Health Plan Beneficiaries Act. 32 UH L. Rev. 73 (2009). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-93.4 [L 2011, c 1, §4] Attorney General Opinions Civil union partners have all the same rights, benefits, protections, and responsibilities under the law as married couples who are of the opposite gender; civil union partners have the same tax filing status options as married couples who are of the opposite gender for Hawaii income tax purposes for taxable years beginning after December 31, 2011. Att. Gen. Op. 11-2. Definitions of "marriage" and "spouse" under the federal Defense of Marriage Act, Pub https://library.partnertax.ai/us-hi/stat/235-93.5 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-94 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-28; HRS §235-94; am L 1976, c 200, pt of §1; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-94.5 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-95 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-29; HRS §235-95; am L 1995, c 92, §9] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-96 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-30; HRS §235-96] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-96.5 [L 1979, c 62, §2(4)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-97 [L Sp 1957, c 1, pt of §2; am L 1959, c 277, §12; am L Sp 1959 2d, c 1, §16; Supp, §121-31; am L 1967, c 134, §4; HRS §235-97; am L 1979, c 62, §2(12); gen ch 1985; am L 1990, c 16, §3; am L 1991, c 20, §1; am L 1993, c 73, §§5, 6; am L 1995, c 67, §1; am L 1998, c 113, §4; am L 2002, c 190, §1; am L 2003, c 14, §1] Revision Note In subsection (d), "(a)(4)" substituted for "(a)(5)" pursuant to §23G-15. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-98 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-32; HRS §235-98; am L 1995, c 92, §10; am L 2003, c 14, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-99 [L Sp 1957, c 1, pt of §2; Supp, §121-33; am L 1967, c 37, §1; HRS §235-99; am L 2021, c 117, §9] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-100 [L Sp 1957, c 1, pt of §2; Supp, §121-34; HRS §235-100; gen ch 1985] Cross References Civil relief for state military force, see §657D-43. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-100.5 [L 1991, c 208, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-101 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-35; HRS §235-101; am L 1978, c 173, §2(18); gen ch 1985; am L 1989, c 18, §1; am L 1993, c 31, §1; am L 2017, c 12, §45] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-102 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; am L 1963, c 45, §4(a); Supp, §121-36; HRS §235-102; am L 1969, c 274, §1; gen ch 1985] Case Notes Cited: 33 H. 766 (1936). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-102.5 [L 1979, c 224, §4; am L 1991, c 112, §1; am L 2001, c 311, §3; am L 2002, c 16, §9; am L 2003, c 193, §2; am L 2004, c 228, §1; am L 2005, c 142, §1; am L 2008, c 244, §34; am L 2018, c 170, §2; am L 2019, c 84, §2] Note The 2018 amendment applies to taxable years beginning after December 31, 2017. L 2018, c 170, §4. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-102.6 [L 2008, c 202, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-103 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-104 [L Sp 1957, c 1, pt of §2; Supp, §121-38; HRS §235-104] Case Notes When penalty applied. 33 H. 766 (1936). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-105 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-39; HRS §235-105; gen ch 1985; am L 1995, c 92, §11] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-106 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-107 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-41; HRS §235-107] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-108 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-42; HRS §235-108; gen ch 1985] Case Notes Assessor not bound to take return as true. 16 H. 796 (1905). Method of computing depreciation not reflective of income. 18 H. 530 (1908). Reassessment proper when income in previous year unreported. 28 H. 261 (1925). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-109 [L Sp 1957, c 1, pt of §2; Supp, §121-43; HRS §235-109] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-109.5 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-110 [L Sp 1957, c 1, pt of §2; am L 1959, c 277, §13; am L Sp 1959 2d, c 1, §16; am L 1963, c 45, §4(b), (c), (d); Supp, §121-44; HRS §235-110] Revision Note In subsections (a) and (c), "231-23(c)" substituted for "231-23(d)" pursuant to §23G-15. Attorney General Opinions Levy on unclaimed warrants by Internal Revenue Service for delinquent federal taxes should be honored. Att. Gen. Op. 62-4. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-110.2 [L 2001, c 309, §2; am L 2004, c 213, §2] Cross References Hawaii 3R's school improvement fund, see §302A-1502.4. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-110.3 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-110.4 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-110.5 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-110.6 [L 1981, c 210, §1; am L 2010, c 192, §27] Revision Note In subsection (e), "231-23(c)(1)" substituted for "231-23(d)(1)" pursuant to §23G-15. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-110.7 [L 1987, c 239, §1(2); am L 1988, c 141, §21; am L 1989, c 7, §1; am L 1990, c 184, §§7, 8; am L 1992, c 235, §6; am L 2007, c 9, §12; am L 2009, c 178, §3; am L 2018, c 18, §10] Case Notes Where taxpayer failed to file a timely claim for the credit "on or before the end of the twelfth month following the close of the taxable year for which the credits may be claimed" as required under this section, taxpayer waived its right to a capital goods excise tax credit refund. 97 H. 270 (App.), 36 P.3d https://library.partnertax.ai/us-hi/stat/235-110.8 [L 1988, c 216, §1; am L 1989, c 13, §6; am L 2000, c 148, §3; am L 2005, c 196, §8; am L 2011, c 158, §3; am L 2016, c 129, §§1, 4; am L 2017, c 12, §46; am L 2021, c 226, §1] Note The 2017 amendment is retroactive to January 1, 2017. L 2017, c 12, §81(1). The 2021 amendment applies to taxable years beginning after December 31, 2020. L 2021, c 226, §4. The 2021, c 226, §1 amendment is exempt from the repeal and reenactment condition of L 2016, c 129, §4, as amended by L 2021, c 226, §2. L 2021, https://library.partnertax.ai/us-hi/stat/235-110.9 [L 1999, c 178, §24; am L 2000, c 297, §8; am L 2001, c 221, §9; am L 2004, c 215, §8; am L 2007, c 206, §§4, 8; am L 2009, c 178, §4; am L 2017, c 3, §1] Note Effect of L 2017, c 3 on tax credits. L 2017, c 3, §8. Law Journals and Reviews Seed Capital is Not Enough: Lessons from Hawai‘i's Attempt to Develop a High-Technology Sector. 30 UH L. Rev. 401 (2008). Case Notes Where the twelve-month limitation period set forth in subsection (f) (2003) plainly applied to "all claims" for a tax credit un https://library.partnertax.ai/us-hi/stat/235-111 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-45; HRS §235-111; am L 1969, c 274, §2; am L 1971, c 9, §1; gen ch 1985; am L 1991, c 22, §1; am L 1993, c 257, §1; am L 1994, c 18, §1; am L 2009, c 166, §6; am L 2025, c 118, §1] Cross References Suspension of limitation period during bankruptcy proceedings, see §231-3.5. Case Notes Applicable limitations period for refund claim for public service company taxes; when period starts to run. 68 H. 391, 716 P.2d 1138 (1986). As §235- https://library.partnertax.ai/us-hi/stat/235-111.5 2026-05-25 https://library.partnertax.ai/us-hi/stat/235-112 [L 1959, c 277, pt of §14; am L Sp 1959 2d, c 1, §16; Supp, §121-45.1; HRS §235-112; am L 1979, c 62, §2(13)] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-113 [L 1959, c 277, pt of §14; am L Sp 1959 2d, c 1, §16; Supp, §121-45.2; HRS §235-113; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-114 [L Sp 1957, c 1, pt of §2; Supp, §121-46; am L 1967, c 37, §1; HRS §235-114; am L 1973, c 51, §3; gen ch 1985; am L 1992, c 147, §3; am L 2000, c 199, §2; am L 2004, c 123, §1 and c 202, §25; am L 2006, c 91, §2 and c 94, §1; am L 2010, c 109, §1; am L 2021, c 118, §16] Rules of Court See Tax Appeal Court Rules. Case Notes Provides avenue for a full and fair consideration of taxpayer's challenge to gross receipts tax. 742 F.2d 546 (1984). Taxpayer's 42 U.S.C. §1983 claim against validity of Hawa https://library.partnertax.ai/us-hi/stat/235-115 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-47; HRS §235-115] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-116 [L Sp 1957, c 1, pt of §2; Supp, §121-48; HRS §235-116; am L 1974, c 139, §3; am L 1978, c 172, §1; gen ch 1985; am L 2014, c 136, §4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-117 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-49; HRS §235-117; am L 1974, c 139, §4; am L Sp 2005, c 9, §4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-118 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §16; Supp, §121-50; HRS §235-118] Cross References Rules, see chapter 91. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-119 [L Sp 1957, c 1, pt of §2; am L Sp 1959 2d, c 1, §14; am L 1963, c 114, §1; Supp, §121-52; HRS §235-119] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-121 [L 1990, c 16, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-122 [L 1990, c 16, pt of §1; am L 1997, c 297, §5] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-123 [L 1990, c 16, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-124 [L 1990, c 16, pt of §1] Revision Note "Taxable years beginning after December 31, 1989" substituted for other original language pursuant to §23G-15. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-125 [L 1990, c 16, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-125.5 [L 1991, c 24, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-126 [L 1990, c 16, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-127 [L 1990, c 16, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-128 [L 1990, c 16, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-129 [L 1990, c 16, pt of §1; am L 1992, c 105, §1; am L 2007, c 151, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/235-130 [L 1990, c 16, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-1 [L 1983, c 217, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-2 [L 1983, c 217, pt of §1; am L 1984, c 248, §1; am L 1994, c 142, §§2, 3; am L 2010, c 74, §2] Law Journals and Reviews Is The Hawaii Estate Tax Our State's Newest Supertramp? 14 HBJ, no. 13, at 91 (2011). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-2.3 [L 2011, c 1, §5] Attorney General Opinions Civil union partners have all the same rights, benefits, protections, and responsibilities under the law as married couples who are of the opposite gender; civil union partners have the same tax filing status options as married couples who are of the opposite gender for Hawaii income tax purposes for taxable years beginning after December 31, 2011. Att. Gen. Op. 11-2. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-2.5 [L 2010, c 74, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-3 [L 1983, c 217, pt of §1] Law Journals and Reviews Is The Hawaii Estate Tax Our State's Newest Supertramp? 14 HBJ, no. 13, at 91 (2011). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-3.5 [L 1994, c 142, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-4 [L 1983, c 217, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-4.5 [L 2010, c 74, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-5 [L 1983, c 217, pt of §1; am L 1994, c 142, §4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-6 [L 1983, c 217, pt of §1; am L 1994, c 142, §5] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-7 [L 1983, c 217, pt of §1; am L 1994, c 142, §6] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-8 [L 1983, c 217, pt of §1; am L 1994, c 142, §7] Law Journals and Reviews Is The Hawaii Estate Tax Our State's Newest Supertramp? 14 HBJ, no. 13, at 91 (2011). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-9 [L 1983, c 217, pt of §1; am L 1994, c 142, §8] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-10 [L 1983, c 217, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-11 [L 1983, c 217, pt of §1; am L 1994, c 142, §9] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-12 [L 1983, c 217, pt of §1; am L 1984, c 248, §2; am L 1994, c 142, §10] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-13 [L 1983, c 217, pt of §1; am L 1994, c 19, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-14 2026-05-25 https://library.partnertax.ai/us-hi/stat/236D-15 [L 1983, c 217, pt of §1; am L 1992, c 147, §4; am L 1994, c 142, §12; am L 2004, c 123, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-16 [L 1983, c 217, pt of §1] Revision Note Section "231-23(c)(2)" substituted for "231-23(d)(2)" pursuant to §23G-15. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-17 [L 1983, c 217, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/236D-18 [L 1983, c 217, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-1 [L 1935, c 141, pt of §1; am L 1941, c 265, §1(c); RL 1945, §§5441, 5442; am L 1947, c 113, §6; RL 1955, §117-1; am L 1957, c 34, §3 and c 152, §1; HRS §237-1; am L 1969, c 46, §1 and c 137, §2; am L 1976, c 156, §9 and c 200, pt of §1; gen ch 1985; am L 1991, c 23, §1; gen ch 1993; am L 1999, c 71, §3; am L 2003, c 135, §1; am L 2012, c 34, §20; am L 2017, c 12, §48; am L 2019, c 2, §2; am L 2022, c 217, §2] Attorney General Opinions Tax credits of one partner can be applied against gross incom https://library.partnertax.ai/us-hi/stat/237-2 [L 1935, c 141, pt of §1; RL 1945, §5443; RL 1955, §117-2; HRS §237-2; am L 2017, c 12, §49] Attorney General Opinions Agreement of sale executed by a partnership dealing in land was not a "casual sale". Att. Gen. Op. 62-1. Co-op apartment corporation operating and managing apartment building is engaged in business and is taxable on its receipts of monthly "maintenance" charges from stockholder-lessees. Att. Gen. Op. 62-47. Application of excise tax to activities in foreign trade zone. Att. Gen. https://library.partnertax.ai/us-hi/stat/237-2.5 [L 2018, c 41, §1] Note Section applies to taxable years beginning after December 31, 2017. L 2018, c 41, §3. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-3 [L 1935, c 141, pt of §1; am L 1941, c 265, §1(a); RL 1945, §5444; RL 1955, §117-3; am L Sp 1957, c 1, §3(a); am L Sp 1959 2d, c 1, §16; HRS §237-3; am L 1977, c 26, §2; gen ch 1985; am L 1988, c 295, §2; am L 1989, c 118, §1; am L 1997, c 178, §3; am L 2000, c 262, §2] Attorney General Opinions With the exception of pre-bid costs, all items entering into the total contract price of a Capehart project contractor constitute gross income subject to general excise taxation. Att. Gen. Op. 61-85. Int https://library.partnertax.ai/us-hi/stat/237-4 [L 1935, c 141, pt of §1; RL 1945, §5446; RL 1955, §117-5; am L 1957, c 34, §11(a); am L 1959, c 257, §§1, 2; am L 1963, c 70, §2; am imp L 1965, c 155, §2; am L 1966, c 28, §2; am L 1967, c 155, §1; HRS §237-4; am L 1970, c 180, §9; am L 1971, c 204, §2; am L 1979, c 105, §22; am L 1982, c 189, §1 and c 253, §2; am L 1984, c 73, §2; am L 1990, c 286, §2; am L 1991, c 286, §2; am L 1992, c 106, §5; gen ch 1992; am L 1999, c 71, §4 and c 173, §1; am L 2000, c 198, §1 and c 271, §1; am L 2001, c 1 https://library.partnertax.ai/us-hi/stat/237-4.5 [L 2019, c 2, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-5 [L 1935, c 141, pt of §1; RL 1945, §5447; RL 1955, §117-6; am L 1957, c 34, §11(b); HRS §237-5; am L 1982, c 253, §1; am L 1984, c 73, §3] Case Notes Cited: 41 H. 615, 619 (1957). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-6 [L 1935, c 141, pt of §1; am L 1941, c 265, §1(b); am L 1943, c 81, §1(a); RL 1945, §5448; RL 1955, §117-7; am L 1965, c 201, §36; HRS §237-6; am L 1971, c 4, §1 and c 204, §3; am L 1984, c 60, §1; am L 2000, c 198, §2] Case Notes "Structures" does not include boats and vessels, and taxpayer engaged in repair of marine vessels is not a "contractor". 55 H. 572, 524 P.2d 890 (1974). Cited: 44 H. 584, 587, 358 P.2d 539 (1961). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-7 [L 1935, c 141, pt of §1; RL 1945, §5449; am L 1951, c 165, §1; RL 1955, §117-8; HRS §237-7; am L 1983, c 206, §3; gen ch 1985; am L 1999, c 71, §5; am L Sp 2001 3d, c 9, §2] Case Notes Services rendered by retailers in promoting sales of commodities for which they received payment from the manufacturers and sellers of the commodities constituted non-professional activities within meaning of section. 51 H. 281, 458 P.2d 664 (1969). Taxpayer may be subject to both the service business and retaili https://library.partnertax.ai/us-hi/stat/237-8 [L 1935, c 141, §20; RL 1945, §5450; RL 1955, §117-9; am L Sp 1959 2d, c 1, §16; HRS §237-8] Case Notes Section makes applicable to this chapter all the provisions of the state tax laws. 44 H. 584, 595, 358 P.2d 539 (1961). Economy in administration is a proper factor for consideration in assessment of taxes. 56 H. 321, 536 P.2d 91 (1975). Construe excise tax law in relation to income tax law. 56 H. 644, 547 P.2d 1343 (1976). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-8.5 2026-05-25 https://library.partnertax.ai/us-hi/stat/237-8.6 [L 2005, c 247, §§3, 9; am L 2015, c 240, §§5, 7; am L Sp 2017, c 1, §3; am L 2018, c 11, §2; am L 2023, c 48, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-9 [L 1935, c 141, §21; RL 1945, §5451; am L 1951, c 165, §2; RL 1955, §117-10; am L 1957, c 34, §11(c); am L Sp 1957, c 1, §3(c); am L Sp 1959 2d, c 1, §16; HRS §237-9; gen ch 1985; am L 1989, c 6, §1; am L 1995, c 92, §12; am L 1998, c 143, §1; am L 2009, c 134, §§6, 13(3); am L 2013, c 58, §1] Case Notes Licensed means, licensed under this chapter. 37 H. 314 (1946), aff'd 174 F.2d 21 (1949). Cited: 216 F.2d 700 (1954); 40 H. 121, 132 (1953); 41 H. 615, 621 (1957). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-9.3 [L 2010, c 155, pt of §2; am L 2012, c 219, §1; am L 2013, c 52, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-9.5 [L 1994, c 12, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-10 2026-05-25 https://library.partnertax.ai/us-hi/stat/237-10.5 [L 2009, c 134, §§3, 13(3); am L 2013, c 58, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-11 [L 1935, c 141, §10; RL 1945, §5452; RL 1955, §117-12; am L 1957, c 34, §4; am L Sp 1959 2d, c 1, §16; HRS §237-11; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-12 [L 1935, c 141, §11; RL 1945, §5453; RL 1955, §117-13; am L 1959, c 277, §1; HRS §237-12; gen ch 1985; am L 1989, c 6, §2; am L 2009, c 134, §§7, 13(3); am L 2013, c 58, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-13 [L 1935, c 141, §2 I; am L 1939, c 252, §§1, 2; am L 1943, c 81, pt of §1; RL 1945, §5455; am L 1945, c 100, §3 and c 253, §2; am L 1947, c 111, §9 and c 113, §7; am L 1953, c 183, §3; RL 1955, §117-14; am L 1957, c 34, §§5, 11(d) to (g); am L Sp 1957, c 1, §3(e) to (s); am L Sp 1959 2d, c 1, §16; am L 1960, c 4, §§2, 3, 4 and c 24, §1; am L 1962, c 27, §1; am L 1965, c 155, §14(a) to (h); am L 1966, c 28, §3; HRS §237-13; am L 1969, c 137, §1; am L 1970, c 180, §10; am L 1971, c 204, §§5, 6; am https://library.partnertax.ai/us-hi/stat/237-13.3 2026-05-25 https://library.partnertax.ai/us-hi/stat/237-13.5 [L 1980, c 78, §2; am L 1981, c 103, §1; am L 1985, c 211, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-13.8 [L 2000, c 27, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-14 [L 1957, c 34, §11(h); Supp, §117-14.1; HRS §237-14; gen ch 1985] Case Notes Taxpayer may be subject to both the service business and retailing classifications to extent each is applicable to particular items of gross income. 53 H. 450, 497 P.2d 37 (1972). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-14.5 [L 2002, c 236, §1; am L 2008, c 16, §7] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-15 [L 1955, c 217, §1; RL 1955, §117-14.5; am L Sp 1957, c 1, §3(t); am L 1965, c 155, §14(i); HRS §237-15; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-16 2026-05-25 https://library.partnertax.ai/us-hi/stat/237-16.5 [L 1997, c 353, §2; am L 2004, c 164, §§6, 35(5); am L 2005, c 93, §7; am L 2008, c 28, §4; am L 2015, c 22, §4; am L 2017, c 181, §9] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-16.8 [L 2004, c 214, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-17 [L 1947, c 213, §8; am L 1953, c 139, §4; RL 1955, §117-15; am L 1959, c 246, §12; am L Sp 1959 2d, c 1, §19; am L 1960, c 4, §5; am L 1961, c 177, §2; am L 1966, c 28, §7; HRS §237-17; am L 1973, c 91, §2; am L 1988, c 81, §2; am L 2002, c 110, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-18 [L 1949, c 252, §1; am L 1951, c 165, §4; am L 1953, c 68, §1; RL 1955, §117-16; am L 1957, c 34, §6; am L Sp 1957, c 1, §3(v), (w), (x); am L 1959, c 257, §3; am L 1960, c 4, §6; am L 1963, c 87, §1; am L 1965, c 155, §14(1); HRS §237-18; am L 1970, c 180, §11; am L 1977, c 198, §1; am L 1978, c 144, §3; gen ch 1985; am L 1986, c 340, §7; am L 1988, c 167, §1; am L 1991, c 287, §1; gen ch 1992; am L Sp 2001 3d, c 9, §3; am L 2003, c 135, §4] Attorney General Opinions Hauling contractor renderin https://library.partnertax.ai/us-hi/stat/237-19 2026-05-25 https://library.partnertax.ai/us-hi/stat/237-20 [L 1957, c 34, §11(i); am L 1965, c 201, §24; Supp, §117-17.1; am L 1967, c 297, §2; HRS §237-20; am L 1985, c 303, §1; am L 1986, c 340, §8] Law Journals and Reviews Rule of Strict Construction in Tax Cases, a Question of Classification or Exemption. 11 HBJ, no. 4, at 98 (1975). Case Notes Amounts received from manufacturer by taxpayer for warranty service work constituted, not reimbursement, but taxable gross income. 56 H. 321, 536 P.2d 91 (1975). "Cost" means monetary amount paid out by taxpa https://library.partnertax.ai/us-hi/stat/237-21 [L 1941, c 115, §1; RL 1945, §5457; RL 1955, §117-18; am L 1959, c 277, §2; HRS §237-21; am L 1987, c 239, §5; am L 1999, c 70, §3] Attorney General Opinions Branch office of mainland travel agency subject to tax on certain portion of earnings. Att. Gen. Op. 65-6. Case Notes Tax on trucking business' gross receipts for services rendered wholly within the State not subject to apportionment. 48 H. 486, 405 P.2d 382 (1965). Apportionment found unnecessary where taxable income consisted of interest https://library.partnertax.ai/us-hi/stat/237-22 [L 1935, c 141, §3; RL 1945, §5458; RL 1955, §117-19; am L 1957, c 34, §11(j); HRS §237-22; am L 2002, c 98, §2] Case Notes Radio stations. 40 H. 121 (1953), aff'd 216 F.2d 700 (1954). Tax on foreign manufacturer's representative held not in violation of commerce clause. 46 H. 269, 379 P.2d 336 (1963). Cited: 48 H. 486, 503, 405 P.2d 382 (1965). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-23 [L 1935, c 141, §4(1); am L 1941, c 265, §2; RL 1945, §5459; am L 1945, c 158, §1 and c 253, §3; am L 1949, c 234, §3; RL 1955, §117-20; am L Sp 1957, c 1, §3(y), (z); am L 1959, c 252, §39 and c 277, §3; am L Sp 1959 2d, c 1, §16; am L 1963, c 147, §1; am L 1965, c 201, §38 and c 224, §3; am L 1967, c 39, §1 and c 159, §1; HRS §237-23; am L 1969, c 152, §1; am L 1970, c 180, §12; am L 1971, c 4, §3; am L 1976, c 156, §10 and c 203, §5; am L 1979, c 105, §23; am L 1980, c 213, §1; am L 1982, c 9 https://library.partnertax.ai/us-hi/stat/237-23.5 [L 1988, c 175, §1; am L 1997, c 178, §4; am L 1999, c 165, §1; am L 2001, c 221, §12] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-24 [L 1935, c 141, §4(2); am L 1939, c 47, §1; am L 1943, c 81, §2; RL 1945, §5460; am L 1945, c 253, §4; am L 1947, c 213, §1; am L 1949, c 343, §11; am L 1953, c 229, §1; am L 1955, c 246, §5; RL 1955, §117-21; am L 1957, c 34, §11(k); am L 1959, c 277, §4(a); am L Sp 1959 2d, c 1, §16; am L 1964, c 5, §2; am L 1965, c 201, §§3, 25; am L 1966, c 28, §4; am L 1967, c 297, §§3, 4; HRS §237-24; am L 1968, c 26, §2; am L 1971, c 204, §7; am L 1973, c 91, §3; am L 1975, c 41, §1; am L 1979, c 74, §1 a https://library.partnertax.ai/us-hi/stat/237-24.3 [L 1993, c 220, pt of §2 and am c 43, §1; am L 1994, c 116, §1; am L 2000, c 38, §1; am L 2001, c 210, §2; am L 2002, c 40, §7; am L 2003, c 135, §5; am L 2004, c 164, §§7, 35(5); am L 2005, c 93, §7; am L 2007, c 239, §§1, 4; am L 2008, c 28, §26; am L 2009, c 196, §5; am L 2010, c 91, §1; am L 2013, c 160, §§2, 4 and c 163, §1; am L 2016, c 230, §5; am L 2017, c 170, §2 and c 181, §10; am L 2022, c 80, §2; am L 2024, c 47, §2] Revision Note In paragraph (6), "marijuana" changed to "cannabis" t https://library.partnertax.ai/us-hi/stat/237-24.5 [L 1988, c 295, §1; am L 1989, c 118, §§2, 3; am L 1990, c 108, §1; am L 1997, c 107, §5] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-24.7 [L 1989, c 351, §1; am L 1991, c 229, §1 and c 263, §10; am L 1992, c 252, §1; am L 1993, c 129, §§2, 4 and c 315, §2; am L 1994, c 230, §§2, 4; am L 1995, c 11, §16, c 71, §4, and c 133, §1; am L 1998, c 214, §2 and c 245, §2; am L 1999, c 165, §2; am L 2001, c 35, §3; am L 2007, c 239, §§2, 4; am L 2009, c 196, §5; am L 2010, c 91, §1; am L 2013, c 163, §1; am L 2023, c 109, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-24.8 [L 1992, c 106, §4; am L 2010, c 84, §5; am L 2011, c 43, §6] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-24.9 [L 1997, c 107, §3; am L 1998, c 208, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-25 [L 1951, c 284, §§1, 2; am L 1953, c 183, §§1, 2; am L 1955, c 214, §1; RL 1955, §117-21.5; am L 1957, c 34, §7; am L Sp 1959 2d, c 1, §16; HRS §237-25; am L 1968, c 7, §2; am L 1971, c 4, §4; am L 1985, c 16, §8; gen ch 1985; am L 1986, c 344, §11; am L 1987, c 239, §6; am L 1989, c 8, §2 and c 149, §1; am L 1993, c 220, §3; am L 1994, c 141, §3 and c 274, §1] Attorney General Opinions Sales of tangible personal property made to Federal Credit Unions are exempt from the state general excise tax https://library.partnertax.ai/us-hi/stat/237-26 [L 1965, c 201, §27; Supp, §117-21.6; HRS §237-26; am L 1970, c 180, §13; am L 1971, c 4, §5; am L 1988, c 163, §1] Case Notes Construed as read before 1970 amendment. 57 H. 253, 554 P.2d 238 (1976). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-27 [L 1953, c 274, §3; RL 1955, §117-22; HRS §237-27; gen ch 1985; am L 2018, c 18, §11] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-27.1 2026-05-25 https://library.partnertax.ai/us-hi/stat/237-27.5 [L 1970, c 134, §1; am L 1989, c 14, §15] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-27.6 [L 1988, c 57, §2; am L 1990, c 34, §6] Revision Note Pursuant to §23G-15, in: (1) Subsections (a) and (b), "May 10, 1988" substituted for "the effective date of this section"; and (2) Subsection (c), definitions rearranged. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-28 2026-05-25 https://library.partnertax.ai/us-hi/stat/237-28.1 [L 1971, c 204, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-28.2 2026-05-25 https://library.partnertax.ai/us-hi/stat/237-29 [L 1967, c 140, §§1, 2; HRS §237-29; am L 1969, c 132, §1; am L 1983, c 228, §1; am L 1985, c 77, §1; am L 1987, c 337, §11; am L 1988, c 153, §3; am L 1989, c 237, §2; am L 1990, c 68, §2; am L 1997, c 350, §§14 to 16; am L 2005, c 196, §26(b); am L 2006, c 180, §16; am L 2007, c 249, §18] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-29.5 [L 1987, c 239, pt of §4; am L 1988, c 173, §1; am L 1993, c 220, §4; am L 1994, c 141, §4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-29.6 2026-05-25 https://library.partnertax.ai/us-hi/stat/237-29.7 [L 1991, c 286, §1] Revision Note "January 1, 1992" substituted for "the effective date of this Act" pursuant to §23G-15. Case Notes Management company for foreign insurers authorized to do business in Hawaii was not an "insurance company" exempt from general excise taxes under this section, where, inter alia, company's arrangements with insurers indicated that it was a separate taxable legal entity. 115 H. 180, 166 P.3d 353 (2007). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-29.8 [L 2000, c 195, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-30 [L 1935, c 141, §5; am L 1941, c 265, §3; RL 1945, §5461; am L 1945, c 253, §5; am L 1953, c 161, §5; RL 1955, §117-25; am L 1957, c 34, §9; am L Sp 1959 2d, c 1, §16; am L 1964, c 23, §2; am L 1965, c 177, §1; am L 1967, c 26, §1 and c 37, §1; HRS §237-30; am L 1981, c 139, §1; am L 1985, c 130, §1; gen ch 1985; am L 1993, c 39, §1; am L Sp 2001 3d, c 8, §3; am L 2009, c 196, §4; am L 2021, c 117, §10; am L 2022, c 8, §1] Note The 2022 amendment applies to taxable years beginning after December https://library.partnertax.ai/us-hi/stat/237-30.5 [L 1983, c 234, §2; am L 2024, c 76, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-30.7 [L 2022, c 217, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-31 [L 1935, c 141, §12; RL 1945, §5462; RL 1955, §117-26; am L Sp 1959 2d, c 1, §16; HRS §237-31; am L 1981, c 159, §1; am L 1984, c 163, §1; am L 1985, c 239, §1; am L 1989, c 368, §3; am L 1990, c 163, §3; am L 1992, c 209, §§1, 6 as superseded by am L 1993, c 364, §25; am L 1999, c 110, §1 and c 155, §4; am L 2004, c 115, §2; am L 2006, c 304, §§2, 4; am L 2009, c 11, §3; am L 2011, c 62, §8; am L 2013, c 157, §2 and c 268, §9; am L 2021, c 229, §§4, 9] Cross References Deposits to highway fund, https://library.partnertax.ai/us-hi/stat/237-32 [L 1935, c 141, pt of §13; am L 1941, c 265, §8; RL 1945, §5463; am L 1945, c 253, §5; am L 1953, c 125, §10; RL 1955, §117-27; HRS §237-32] Case Notes Penalties and interest automatically follow nonpayment of taxes. 40 H. 121 (1953), aff'd 216 F.2d 700 (1954). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-33 [L 1935, c 141, pt of §6; am L 1941, c 265, §4; am L 1943, c 4; RL 1945, §5464; am L 1945, c 253, §7; RL 1955, §117-28; am L 1957, c 34, §10; am L Sp 1959 2d, c 1, §16; am L 1965, c 75, §1; am L 1967, c 37, §1; HRS §237-33; am L 1980, c 237, §1; gen ch 1985; am L 2021, c 117, §11] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-33.5 [L 1993, c 32, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-34 [L 1935, c 141, §6(2); RL 1945, §5465; am L 1945, c 253, §8; RL 1955, §117-29; am L Sp 1959 2d, c 1, §16; am L 1967, c 37, §1; HRS §237-34; am L 1974, c 139, §5; am L 1981, c 170, §1; am L 1984, c 95, §3; am L 1990, c 184, §9; am L 1993, c 5, §2; am L 1997, c 178, §5; am L 2000, c 34, §1; am L 2014, c 136, §5; am L 2021, c 117, §12] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-35 [L 1935, c 141, §6(3); RL 1945, §5466; RL 1955, §117-30; HRS §237-35] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-36 [L 1935, c 141, §7(1); am L 1941, c 265, §5; RL 1945, §5467; am L 1945, c 253, §9; am L 1947, c 111, §10; am L 1953, c 125, pt of §10; RL 1955, §117-31; am L Sp 1959 2d, c 1, §16; HRS §237-36; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-37 [L 1935, c 141, pt of §7; RL 1945, §5468; am L 1953, c 125, pt of §10; RL 1955, §117-32; am L 1957, c 34, §11(1) and c 152, §1; am L Sp 1959 2d, c 1, §16; am L 1963, c 45, §2; am L 1967, c 37, §1; HRS §237-37; gen ch 1985; am L 2021, c 117, §13] Revision Note Section "231-23(c)" substituted for "231-23(d)" pursuant to §23G-15. Case Notes Exclusive remedy provision construed as applying only where disputed tax has been paid and a refund is being sought. 57 H. 1, 548 P.2d 246 (1976). Previous Vol0 https://library.partnertax.ai/us-hi/stat/237-38 [L 1935, c 141, §8; am L 1941, c 265, §6; RL 1945, §5469; am L 1953, c 125, pt of §10; RL 1955, §117-33; am L Sp 1959 2d, c 1, §16; HRS §237-38] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-39 [L 1941, c 265, §7; RL 1945, §5470; RL 1955, §117-34; am L Sp 1959 2d, c 1, §16; HRS §237-39; am L 1974, c 139, §6; am L 2017, c 12, §50] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-40 [L 1943, c 140, §2; RL 1945, §5471; RL 1955, §117-35; am L Sp 1957, c 1, §29; am L Sp 1959 2d, c 1, §16; HRS §237-40; am L 1969, c 274, §3; am L 1971, c 9, §2; am L 1983, c 103, §1; am L 1992, c 104, §1; am L 1993, c 257, §2; am L 2009, c 166, §7; am L 2025, c 118, §2] Cross References Suspension of limitation period during bankruptcy proceedings, see §231-3.5. Case Notes No discovery tolling period applies to tax statutes. 69 H. 515, 750 P.2d 81 (1988). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-41 [L 1935, c 141, §22; am L 1937, c 202, §2; am L 1943, c 140, §1; RL 1945, §5472; am L 1945, c 253, §10; RL 1955, §117-36; am L Sp 1959 2d, c 1, §16; HRS §237-41; am L 1969, c 274, §4; am L 1974, c 139, §7; am L 1995, c 92, §13] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-41.5 [L 2010, c 155, pt of §2; am L 2012, c 219, §2; am L 2013, c 52, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-42 [L 1935, c 141, §1; am L 1937, c 202, §1; RL 1945, §5473; am L 1953, c 125, pt of §10; RL 1955, §117-37; am L Sp 1957, c 1, §29; HRS §237-42; am L 2000, c 199, §3; am L 2004, c 123, §3] Case Notes Taxpayer's 42 U.S.C. §1983 claim against validity of Hawaii's general excise tax barred, where state remedies available to taxpayer were "plain, adequate, and complete". 940 F. Supp. 260 (1995). Prepayment requirement is constitutional. 57 H. 1, 548 P.2d 246 (1976). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-43 [L 1941, c 265, §8; RL 1945, §5476; RL 1955, §117-40; am L Sp 1959 2d, c 1, §16; HRS §237-43; gen ch 1985; am L 1995, c 92, §14 as superseded by c 120, §1; am L 1996, c 132, §§1, 2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-44 [L 1951, c 165, §6; am L 1953, c 68, §2; RL 1955, §117-41; am L Sp 1959 2d, c 1, §16; HRS §237-44; am L 1973, c 133, §8; am L 2017, c 12, §51] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-45 2026-05-25 https://library.partnertax.ai/us-hi/stat/237-46 [L 1935, c 141, §14; RL 1945, §5478; am L 1951, c 165, §7; RL 1955, §117-43; am L Sp 1959 2d, c 1, §16; HRS §237-46; gen ch 1985; am L 1989, c 6, §5] Rules of Court Injunctions, see HRCP rule 65. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-47 [L 1935, c 141, §15; RL 1945, §5479; RL 1955, §117-44; HRS §237-47; am L 1970, c 188, §39] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237-48 2026-05-25 https://library.partnertax.ai/us-hi/stat/237-49 [L 1935, c 141, §23; RL 1945, §5482; RL 1955, §117-47; HRS §237-49; gen ch 1985; am L 2024, c 76, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-1 [L 1986, c 340, pt of §1; am L 1988, c 65, §2 and c 241, §2; am L 1990, c 185, §3; am L 1998, c 156, §15; am L 2004, c 164, §§8, 35(5); am L 2005, c 93, §7; am L 2008, c 28, §5; am L 2015, c 93, §1 and c 204, §3; am L 2017, c 181, §11; am L 2018, c 211, §2; am L 2019, c 20, §1; am L 2021, c 90, §2 and c 117, §16; am L 2024, c 17, §3; am L 2025, c 96, §4] Note The 2018 amendment applies to taxable years beginning after December 31, 2018. L 2018, c 211, §6. Case Notes Online travel companies were https://library.partnertax.ai/us-hi/stat/237D-2 [L 1986, c 340, pt of §1; am L 1988, c 241, §3; am L Sp 1993, c 7, §18; am L 1998, c 156, §16; am L 2009, c 61, §§1, 4; am L 2011, c 103, §1; am L 2013, c 161, §§1, 3; am L 2015, c 93, §2; am L Sp 2017, c 1, §9; am L 2018, c 211, §3; am L 2021, c 90, §3; am L Sp 2021, c 1, §12; am L 2025, c 96, §5] Note The 2018 amendment applies to taxable years beginning after December 31, 2018. L 2018, c 211, §6. Cross References Rapid transportation authority; annual review, see §23-14; certification stateme https://library.partnertax.ai/us-hi/stat/237D-2.5 [L Sp 2021, c 1, §7] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-3 [L 1986, c 340, pt of §1; am L 1988, c 241, §4; am L 2000, c 38, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-3.5 2026-05-25 https://library.partnertax.ai/us-hi/stat/237D-4 [L 1986, c 340, pt of §1; am L 1988, c 241, §5; am L 1989, c 199, §1; am L 1998, c 156, §17; am L 2015, c 204, §4; am L 2021, c 90, §4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-4.5 [L 2018, c 211, §1; am L 2021, c 90, §5] Note L 2018, c 211, §1 applies to taxable years beginning after December 31, 2018. L 2018, c 211, §6. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-5 2026-05-25 https://library.partnertax.ai/us-hi/stat/237D-6 [L 1986, c 340, pt of §1; am L 1988, c 241, §6; am L 1990, c 185, §4; am L 1993, c 39, §2; am L 1998, c 156, §18; am L Sp 2001 3d, c 8, §4; am L 2010, c 22, §2; am L 2021, c 90, §6] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-6.5 [L 1990, c 185, §2; am L Sp 1993, c 7, §19; am L 1997, c 124, §7; am L 1998, c 156, §19; am L 1999, c 98, §7; am L 2002, c 250, §5 and c 253, §9; am L 2003, c 113, §2; am L 2005, c 235, §8; am L 2006, c 209, §§1, 3; am L 2007, c 201, §3; am L 2009, c 61, §§2, 4; am L 2011, c 103, §§2, 4; am L 2012, c 171, §2 and c 243, §2; am L 2013, c 161, §§2 to 4 and c 268, §§10, 16; am L 2014, c 81, §4 and c 174, §1; am L 2015, c 117, §3, c 121, §7, and c 237, §12; am L 2016, c 223, §1; am L Sp 2017, c 1, §1 https://library.partnertax.ai/us-hi/stat/237D-7 [L 1986, c 340, pt of §1; am L 1988, c 241, §7; am L 1998, c 156, §20; am L 2021, c 90, §8 and c 117, §15] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-7.5 [L 1993, c 32, §2; am L 1998, c 156, §21] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-8 2026-05-25 https://library.partnertax.ai/us-hi/stat/237D-8.5 [L 1988, c 241, pt of §1; am L 2024, c 76, §4] Revision Note "June 9, 1988" substituted for "the effective date of this section" pursuant to §23G-15. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-8.6 [L 1988, c 241, pt of §1; am L 1998, c 156, §23] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-9 [L 1986, c 340, pt of §1; am L 1988, c 241, §9; am L 1993, c 257, §3; am L 1998, c 156, §24; am L 2009, c 166, §8; am L 2021, c 90, §9; am L 2025, c 118, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-10 [L 1986, c 340, pt of §1; am L 1988, c 241, §10; am L 1994, c 19, §2; am L 1998, c 156, §25; am L 2021, c 90, §10] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-11 [L 1986, c 340, pt of §1; am L 2000, c 199, §4; am L 2004, c 123, §4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-12 [L 1986, c 340, pt of §1; am L 1988, c 241, §11; am L 1995, c 92, §15; am L 1998, c 156, §26; am L 2021, c 90, §11] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-13 [L 1986, c 340, pt of §1; am L 1988, c 241, §12; am L 1997, c 178, §6; am L Sp 2005, c 9, §5; am L 2014, c 136, §6] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-14 [L 1986, c 340, pt of §1; am L 1989, c 199, §2; am L 1998, c 156, §27] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-15 [L 1986, c 340, pt of §1; am L 1998, c 156, §28; am L 2018, c 211, §4] Note The 2018 amendment applies to taxable years beginning after December 31, 2018. L 2018, c 211, §6. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-16 [L 1986, c 340, pt of §1; am L 2021, c 90, §12] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/237D-17 2026-05-25 https://library.partnertax.ai/us-hi/stat/238-1 [L 1965, c 155, pt of §2 and c 201, §40; Supp, §119-1; HRS §238-1; am L 1971, c 4, §6; am L 1974, c 144, §2; am L 1981, c 167, §4; am L 1982, c 204, §8; am L 1983, c 124, §17 and c 167, §4; am L 1985, c 270, §4; gen ch 1985, 1993; am L 1997, c 107, §4; am L 1999, c 70, §4; am L 2000, c 27, §2, c 38, §3, and 198, §7; am L 2001, c 210, §3; am L 2002, c 40, §8; am L 2004, c 114, §2; am L 2013, c 46, §1; am L 2018, c 183, §3; am L 2019, c 2, §3] Note The 2018 amendment applies to taxable years begin https://library.partnertax.ai/us-hi/stat/238-2 [L 1965, c 155, pt of §2; Supp, §119-2; HRS §238-2; gen ch 1985; am L 1999, c 71, §8; am L 2000, c 198, §8 and c 271, §2; am L 2004, c 114, §3] Attorney General Opinions General excise and use taxes may be applied to imported goods, no longer in transit, regardless of whether imported goods are in their original packages. Att. Gen. Op. 94-2. Case Notes Calculation of purchase price and freight charges held to be fair reflection of value of imported equipment. 56 H. 621, 547 P.2d 2 (1976). Freigh https://library.partnertax.ai/us-hi/stat/238-2.2 [L 2018, c 183, §2] Note Section applies to taxable years beginning after December 31, 2018. L 2018, c 183, §7. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/238-2.3 [L 1999, c 70, §2; am L 2000, c 198, §9; am L 2003, c 135, §6; am L 2004, c 114, §4; am L 2013, c 46, §2; am L 2015, c 22, §5] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/238-2.5 2026-05-25 https://library.partnertax.ai/us-hi/stat/238-2.6 [L 2005, c 247, §§4, 9; am L 2015, c 240, §§6, 7; am L Sp 2017, c 1, §4; am L 2018, c 11, §3 and c 183, §4; am L 2023, c 48, §4] Note The L 2018, c 183 amendment applies to taxable years beginning after December 31, 2018. L 2018, c 183, §7. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/238-3 [L 1965, c 155, pt of §2 and c 201, §41; Supp, §119-3; am L 1966, c 28, §5; am L 1967, c 34, §1; HRS §238-3; am L 1969, c 181, §1; am L 1970, c 134, §2 and c 180, §16; am L 1979, c 74, §2; am L 1985, c 16, §9; gen ch 1985; am L 1992, c 305, §2; am L 1993, c 220, §5; am L 1999, c 70, §5; am L 2000, c 198, §10; am L 2011, c 32, §2; am L 2018, c 183, §5] Note The 2018 amendment applies to taxable years beginning after December 31, 2018. L 2018, c 183, §7. Cross References Exemptions, see §§237-26, https://library.partnertax.ai/us-hi/stat/238-4 [L 1965, c 155, pt of §2; Supp, §119-4; am L 1966, c 28, §6; am L 1967, c 155, §2; HRS §238-4; am L 1984, c 73, §4] Revision Note Chapter 422 referred to in text is repealed. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/238-5 [L 1965, c 155, pt of §2; Supp, §119-5; am L 1966, c 19, §2; am L 1967, c 37, §1; HRS §238-5; am L 1981, c 137, §1; gen ch 1985; am L 1993, c 39, §3; am L 1999, c 70, §6; am L 2000, c 198, §11; am L 2010, c 22, §3; am L 2021, c 117, §18] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/238-6 [L 1965, c 155, pt of §2; Supp, §119-6; HRS §238-6; gen ch 1985; am L 1990, c 184, §10; am L 1999, c 70, §7; am L 2000, c 198, §12; am L 2003, c 135, §7; am L 2004, c 114, §5] Cross References Classification of offense and authorized punishment, see §§701-107, 706-610(2), 706-640, and 706-660. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/238-7 [L 1965, c 155, pt of §2; Supp, §119-7; HRS §238-7; am L 2009, c 166, §9; am L 2025, c 118, §4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/238-8 [L 1965, c 155, pt of §2; Supp, §119-8; HRS §238-8; gen ch 1985; am L 2000, c 199, §5; am L 2004, c 123, §5] Case Notes Tax appeal court has jurisdiction to entertain action contesting tax director's decision even though taxpayer failed to follow required procedures. 69 H. 515, 750 P.2d 81 (1988). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/238-9 [L 1965, c 155, pt of §2; Supp, §119-9; HRS §238-9; am L 1969, c 274, §5; am L 1999, c 70, §8; am L 2000, c 198, §13] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/238-9.5 [L 1993, c 45, §1; am L 2002, c 225, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/238-10 [L 1965, c 155, pt of §2; Supp, §119-10; HRS §238-10] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/238-11 [L 1965, c 155, pt of §2; Supp, §119-11; HRS §238-11; am L 1970, c 188, §39] Rules of Court Attachment, etc., see HRCP rule 64. Verification, see HRCP rule 11. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/238-12 2026-05-25 https://library.partnertax.ai/us-hi/stat/238-13 [L 1965, c 155, pt of §2; Supp, §119-13; HRS §238-13; gen ch 1985; am L 2000, c 34, §2; am L 2017, c 12, §52] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/238-14 [L 1965, c 155, pt of §2; Supp, §119-14; HRS §238-14] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/238-15 [L 1965, c 155, pt of §2; Supp, §119-15; HRS §238-15] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/238-16 [L 1965, c 155, pt of §2; Supp, §119-16; HRS §238-16] Cross References Rules, see chapter 91. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/239-1 [L 1932 2d, c 43, §1; am L 1933, c 183, §2; RL 1935, §2140; RL 1945, §5671; RL 1955, §126-1; am L Sp 1957, c 1, §9(a); am L 1963, c 147, §2(b); HRS §239-1] Case Notes Cited: 34 H. 324 (1937). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/239-2 [L 1932 2d, c 43, §2; RL 1935, §2141; RL 1945, §5672; am L 1945, c 78, §1; RL 1955, §126-2; am L Sp 1957, c 1, §9(b); am L 1963, c 147, §2(c); HRS §239-2; am L 1977, c 26, §1; gen ch 1985; am L 1986, c 308, §1; gen ch 1993; am L 1997, c 178, §§7, 11; am L 1998, c 125, §1; am L 2002, c 209, §4; am L 2005, c 146, §2; am L 2008, c 16, §8; am L 2017, c 12, §53] Case Notes "Gross income", "net operating income", defined. 34 H. 269 (1937), aff'd 105 F.2d 286 (1939). The portion of tariff rates reflect https://library.partnertax.ai/us-hi/stat/239-3 2026-05-25 https://library.partnertax.ai/us-hi/stat/239-4 [L 1932 2d, c 43, §3; RL 1935, §2142; RL 1945, §5673; RL 1955, §126-4; am L 1957, c 34, §22; am L Sp 1959 2d, c 1, §16; am L 1963, c 147, §2(d); am L 1967, c 37, §1; HRS §239-4; am L 1991, c 25, §1; am L 2001, c 64, §2; am L 2021, c 117, §19] Case Notes Cited: 34 H. 269, 270 (1937). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/239-4.5 [L 2002, c 236, §2; am L 2008, c 16, §9] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/239-5 [L 1932 2d, c 43, §4; RL 1935, §2143; RL 1945, §5674; RL 1955, §126-5; am L Sp 1957, c 1, §9(c) to (f); am L 1963, c 147, §2(e); am L 1965, c 201, §§30, 31; HRS §239-5; am L 1968, c 59, §2; am L 1974, c 135, §1; am L 1990, c 34, §13; am L 2000, c 198, §14; am L 2001, c 64, §3; am L 2008, c 16, §10; am L 2015, c 22, §6; am L 2016, c 52, §2] Case Notes "Net income" defined. 34 H. 269 (1937), aff'd 105 F.2d 286 (1939); 34 H. 324 (1937). The portion of tariff rates reflecting value of equipment owne https://library.partnertax.ai/us-hi/stat/239-5.5 [L 1993, c 337, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/239-5.6 2026-05-25 https://library.partnertax.ai/us-hi/stat/239-6 [L 1963, c 147, §2(f); am L 1965, c 155, §18; Supp, §126-5.1; HRS §239-6; am L 1968, c 59, §3; am L 1970, c 180, §22; am L 2000, c 198, §15; am L Sp 2001 3d, c 9, §4; am L 2003, c 135, §8; am L 2015, c 22, §7] Case Notes Federal law preempts gross receipts tax on air transportation or carriage of persons in air commerce. 464 U.S. 7 (1983). Commissions retained by airline's travel agents are includible in airline's gross income for purposes of imposing tax. 56 H. 626, 547 P.2d 586 (1976). Federal https://library.partnertax.ai/us-hi/stat/239-6.5 [L 1986, c 116, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/239-7 [L 1932 2d, c 43, §5; RL 1935, §2144; RL 1945, §5675; RL 1955, §126-6; am L 1959, c 277, §16; am L Sp 1959 2d, c 1, §§14, 16; am L 1963, c 114, §1 and c 147, §2(g); HRS §239-7; am L 1991, c 25, §2; am L 1992, c 38, §2; am L 2001, c 64, §4; am L 2017, c 12, §54] Case Notes Claim for refund starts to run from due date of any quarterly payment. 68 H. 391, 716 P.2d 1138 (1986). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/239-8 [L 1963, c 147, §2(i); Supp, §126-7.1; HRS §239-8; am L 1997, c 178, §8; am L 2017, c 12, §55] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/239-9 [L 1963, c 147, §2(j); am L 1965, c 155, §19; Supp, §126-7.5; HRS §239-9; am L 1991, c 25, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/239-10 [L 1932 2d, c 43, §6; RL 1935, §2145; RL 1945, §5676; RL 1955, §126-8; HRS §239-10; am L 2001, c 64, §5] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/239-11 2026-05-25 https://library.partnertax.ai/us-hi/stat/239-13 2026-05-25 https://library.partnertax.ai/us-hi/stat/239-21 [L 2002, c 209, pt of §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/239-22 [L 2002, c 209, pt of §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/239-23 [L 2002, c 209, pt of §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/239-24 [L 2002, c 209, pt of §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/239-25 [L 2002, c 209, pt of §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/241-1 [L Sp 1957, c 1, pt of §10(a); am L 1959, c 277, §17; am L 1965, c 224, §5; Supp, §127-1; HRS §241-1; am L 1976, c 203, §3(1); am L 1982, c 92, §3(1); am L 1987, c 168, §2; am L 1989, c 266, §3; am L 1990, c 109, §2; am L 1992, c 106, §10; am L 1993, c 350, §§11, 35; am L 2006, c 228, §2; am L 2010, c 84, §6; am L 2017, c 12, §56] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/241-1.5 [L 1988, c 69, §1; am L 1989, c 266, §3; am L 1992, c 106, §11] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/241-2 [L Sp 1957, c 1, pt of §10(a); Supp, §127-2; HRS §241-2; am L 1968, c 7, §3; am L 1992, c 106, §12; am L 2019, c 111, §7] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/241-3 [L Sp 1957, c 1, pt of §10(a); am L 1965, c 224, §6; Supp, §127-3; HRS §241-3; am L 1976, c 203, §3(2); am L 1982, c 92, §3(2); am L 1989, c 266, §3; am L 1992, c 106, §13] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/241-3.5 [L 1983, c 278, §3; am L 1993, c 350, §12] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/241-4 [L Sp 1957, c 1, pt of §10(a); am L Sp 1959 2d, c 1, §16; am L 1965, c 155, §21; Supp, §127-4; HRS §241-4; am L 1975, c 52, §1; am L 1978, c 173, §3; am L 1979, c 62, §3; am L 1985, c 19, §3; am L 1987, c 39, §6; am L 1988, c 69, §2; am L 1992, c 106, §14; am L 1995, c 85, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/241-4.3 [L 1992, c 106, §9] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/241-4.4 [L 2014, c 200, §3] Note Section 235-17.5 referred to in text is repealed. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/241-4.5 [L 1987, c 239, §8; am L 2009, c 178, §5] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/241-4.6 [L 1991, c 99, §2; am L 2004, c 97, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/241-4.7 [L 1992, c 145, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/241-4.8 [L 1999, c 178, §26; am L 2009, c 178, §6; am L 2017, c 3, §2] Note Effect of L 2017, c 3 on tax credits. L 2017, c 3, §8. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/241-5 [L Sp 1957, c 1, pt of §10(a); Supp, §127-5; HRS §241-5; am L 1992, c 38, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/241-6 [L Sp 1957, c 1, pt of §10(a); am L 1963, c 45, §9; Supp, §127-6; HRS §241-6; am L 1986, c 339, §19; am L 1992, c 106, §15] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/241-7 [L Sp 1957, c 1, pt of §10(a); Supp, §127-7; HRS §241-7; am L 1999, c 182, §1; am L 2001, c 28, §1; am L 2022, c 72, §2] Note The 2022 amendment applies to taxable years beginning after December 31, 2021. L 2022, c 72, §4. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/243-1 [L 1932 1st, c 19, §1; am L 1933, c 133, §1; RL 1935, §2010; am L Sp 1941, c 26, pt of §1; RL 1945, §5401; am L 1951, c 136, §1 and c 187, §1; RL 1955, §123-1; am L 1957, c 217, §1 and c 322, §1; am L Sp 1959 2d, c 1, §§14, 16; am L 1963, c 114, §1; HRS §243-1; gen ch 1985; am L 1991, c 55, §1; am L 1993, c 300, §3; am L 1997, c 178, §9; am L 2001, c 143, §2; am L 2007, c 103, §§2, 5(1); am L 2009, c 198, §3; am L 2012, c 188, §1; am L 2015, c 185, §2; am L 2016, c 76, §1; am L 2021, c 117, §20] https://library.partnertax.ai/us-hi/stat/243-2 [L 1932 1st, c 19, §3; RL 1935, §2012; am L Sp 1941, c 26, pt of §1; RL 1945, §5403; RL 1955, §123-2; am L Sp 1959 2d, c 1, §16; HRS §243-2; am L 2021, c 116, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/243-3 [L 1957, c 322, §2; am L Sp 1959 2d, c 1, §16; Supp, §123-2.5; HRS §243-3; gen ch 1985; am L 2021, c 116, §3] Cross References Hearings, see chapter 91. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/243-3.5 [L 1993, c 300, §2; am L 1994, c 205, §2; am L 2010, c 73, §§4, 14; am L 2014, c 107, §3(2); am L 2015, c 35, §4 and c 185, §§3, 4; am L 2019, c 122, §12; am L 2021, c 75, §2 and c 117, §21; am L Sp 2021, c 9, §7; am L 2022, c 241, §2] Law Journals and Reviews What Can the Abolition of Slavery Teach Us About Climate Change? Local Action in the Liquefied Natural Gas Controversy. 35 UH L. Rev. 687 (2013). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/243-4 [L 1932 1st, c 19, §4; am L 1933, c 133, §2; am L 1937, c 189, §1; am L 1939, c 254, §1; am L Sp 1941, c 26, pt of §1; RL 1945, §5404; am L 1947, c 196, §2; am L 1949, c 360, §4; am L 1951, c 187, §2 and c 302, §1; am L 1953, cc 20, 197, 198, and 213, §1; am L 1955, cc 147, 148, 181, §1, and c 250, §2; RL 1955, §123-3; am L 1957, c 217, §2; am L Sp 1959 2d, c 1, §16; am L 1962, c 23, §1; HRS §243-4; am L 1969, c 215, §1; am L 1970, c 69, §1 and c 180, §18; am L 1971, c 51, §§1, 2; am L 1977, c 1 https://library.partnertax.ai/us-hi/stat/243-5 [L 1955, c 250, §3; RL 1955, §123-3.1; HRS §243-5; am L 1991, c 197, §1; am L 1998, c 2, §67; am L 2001, c 143, §4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/243-6 [L 1955, c 250, §6; RL 1955, §123-3.2; am L 1957, c 250, §1 and c 276, §1; am L 1959, c 74, §1; am L Sp 1959 2d, c 1, §§14, 16; am L 1963, c 114, §1; HRS §243-6; am L 1970, c 197, §1; am L 1977, c 68, §1] Cross References Special funds, see also §248-8. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/243-7 [L 1932 1st, c 19, §10; RL 1935, §2019; am L Sp 1941, c 26, pt of §1; RL 1945, §5405; am L 1951, c 136, §2; RL 1955, §123-4; am L Sp 1959 2d, c 1, §16; HRS §243-7; am L 2008, c 57, §3] Case Notes Applied to airlines. 36 H. 170 (1942). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/243-8 2026-05-25 https://library.partnertax.ai/us-hi/stat/243-9 [L 1932 1st, c 19, §6; RL 1935, §2015; am L Sp 1941, c 26, pt of §1; RL 1945, §5408; am L 1947, c 196, §3; am L 1949, c 373, §2; am L 1953, c 20, §6; RL 1955, §123-6; am L Sp 1959 2d, c 1, §16; am L 1963, c 45, §6; HRS §243-9; gen ch 1985] Case Notes Cited: 36 H. 170, 175 (1942). Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/243-10 [L 1932 1st, c 19, §7; am L 1933, c 133, §3; RL 1935, §2016; am L 1937, c 189, §2; am L Sp 1941, c 26, pt of §1; am L 1943, c 4; RL 1945, §5409; am L 1947, c 196, §4; am L 1949, c 373, §3; am L 1953, c 20, §7 and c 125, pt of §9; am L 1955, c 250, §4; RL 1955, §123-7; am L 1957, c 322, §3; am L Sp 1959 2d, c 1, §16; am L 1965, c 169, §1; HRS §243-10; gen ch 1985; am L 1991, c 55, §2; am L 2000, c 85, §2; am L 2010, c 22, §4; am L 2021, c 116, §4 and c 117, §22] Case Notes Cited: 36 H. 170, 175 ( https://library.partnertax.ai/us-hi/stat/243-11 [L 1932 1st, c 19, §8; RL 1935, §2017; am L Sp 1941, c 26, pt of §1; RL 1945, §5410; RL 1955, §123-8; HRS §243-11] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/243-12 [L 1932 1st, c 19, §9; RL 1935, §2018; am L Sp 1941, c 26, pt of §1; RL 1945, §5411; am L 1953, c 125, pt of §9; RL 1955, §123-9; am L Sp 1959 2d, c 1, §16; HRS §243-12; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/243-13 [L 1932 1st, c 19, §11; RL 1935, §2020; am L Sp 1941, c 26, pt of §1; RL 1945, §5212; RL 1955, §123-10; am L Sp 1959 2d, c 1, §16; HRS §243-13; gen ch 1985; am L 1991, c 55, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/243-14 [L Sp 1941, c 26, §1(12); RL 1945, §5413; RL 1955, §123-11; am L Sp 1959 2d, c 1, §16; HRS §243-14; gen ch 1985; am L 1991, c 55, §4; am L 1993, c 257, §4; am L 1994, c 19, §3; am L 2009, c 166, §10; am L 2025, c 118, §5] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/243-14.5 [L 1992, c 147, §1; am L 2000, c 199, §6; am L 2004, c 123, §6] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/243-15 2026-05-25 https://library.partnertax.ai/us-hi/stat/243-16 [L 1932 1st, c 19, §14; RL 1935, §2023; am L Sp 1941, c 26, pt of §1; RL 1945, §5415; RL 1955, §123-13; am L 1965, c 96, §85; HRS §243-16] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/243-17 [L 2021, c 116, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-1 [L Sp 1984 1st, c 1, pt of §2; am L 1986, c 344, §2; am L 1989, c 149, §1; am L 1994, c 174, §1; am L 2017, c 12, §57; am L 2021, c 116, §5; am L 2025, c 90, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-2 [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 2021, c 116, §6] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-3 [L Sp 1984 1st, c 1, pt of §2; am L 1986, c 344, §3; am L 2022, c 76, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-4 [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §4; am L 1988, c 335, §1; am L 1989, c 149, §1; am L 1994, c 89, §1; am L 1997, c 20, §3; am L 2021, c 117, §23] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-4.3 [L 1997, c 20, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-4.5 2026-05-25 https://library.partnertax.ai/us-hi/stat/244D-6 [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §6; am L 1989, c 149, §1; am L 2010, c 22, §5; am L 2021, c 117, §24] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-7 [L Sp 1984 1st, c 1, pt of §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-8 [L Sp 1984 1st, c 1, pt of §2; gen ch 1985] Revision Note In subsection (c), "231-23(c)" substituted for "231-23(d)" pursuant to §23G-15. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-9 [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §7; am L 1989, c 149, §1; am L 2022, c 76, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-10 [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §8; am L 2022, c 76, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-11 [L Sp 1984 1st, c 1, pt of §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-12 [L Sp 1984 1st, c 1, pt of §2; am L 2000, c 199, §7; am L 2004, c 123, §7] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-13 [L Sp 1984 1st, c 1, pt of §2; am L 1986, c 344, §9] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-14 [L Sp 1984 1st, c 1, pt of §2; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-15 [L Sp 1984 1st, c 1, pt of §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-16 [L Sp 1984 1st, c 1, pt of §2; gen ch 1985; am L 1986, c 344, §10; am L 1995, c 92, §16] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/244D-17 [L Sp 1984 1st, c 1, pt of §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-1 [L 1939, c 220, §2; RL 1945, §5751; RL 1955, §125-1; am L 1957, c 34, §20; HRS §245-1; am L 1993, c 220, §7; am L 1994, c 104, §1; am L 2000, c 249, §§3, 20(2); am L 2001, c 270, §3; am L 2002, c 94, §3; am L 2004, c 157, §§3, 4; am L 2005, c 131, §§2, 9(2); am L 2009, c 30, §2 and c 58, §2; am L 2010, c 90, §2; am L 2023, c 62, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-2 [L 1939, c 220, §3; RL 1945, §5752; RL 1955, §125-2; am L Sp 1957, c 1, §8(a); am L Sp 1959 2d, c 1, §16; HRS §245-2; am L 1993, c 220, §8; am L 1995, c 92, §17; am L 2005, c 131, §§3, 9(2); am L 2009, c 30, §2; am L 2021, c 116, §7; am L 2023, c 62, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-2.5 [L 2005, c 131, pt of §1, §9(2); am L 2009, c 30, §2; am L 2021, c 116, §8 and c 117, §25; am L 2023, c 62, §4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-2.6 [L 2005, c 131, pt of §1, §9(2); am L 2009, c 30, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-2.7 [L 2005, c 131, pt of §1, §9(2); am L 2009, c 30, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-3 [L 1939, c 220, §4; RL 1945, §5753; am L 1945, c 115, §1; am L 1949, c 344, §1; RL 1955, §125-3; am L 1957, c 34, §21; am L Sp 1957, c 1, §8(b); am L 1965, c 155, §6; HRS §245-3; gen ch 1985; am L 1993, c 220, §9; am L 1994, c 104, §2; am L 1997, c 331, §1; am L 1999, c 10, §1; am L 2000, c 249, §§4, 20(2); am L 2002, c 94, §3 and c 246, §§2, 3; am L 2003, c 3, §7; am L 2006, c 316, §7; am L 2009, c 56, §1 and c 58, §3; am L 2010, c 59, §3 and c 90, §3; am L 2023, c 62, §5; am L 2025, c 95, §2] https://library.partnertax.ai/us-hi/stat/245-4 2026-05-25 https://library.partnertax.ai/us-hi/stat/245-5 [L 1939, c 220, §6; RL 1945, §5755; RL 1955, §125-5; am L Sp 1959 2d, c 1, §16; am L 1966, c 19, §5; HRS §245-5; gen ch 1985; am L 1993, c 220, §10; am L 1994, c 104, §3; am L 2000, c 249, §§5, 20(2); am L 2002, c 94, §3; am L 2010, c 22, §6] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-6 [L 1939, c 220, §7; RL 1945, §5756; am L 1953, c 125, §13; RL 1955, §125-6; am L Sp 1959 2d, c 1, §16; HRS §245-6; am L 1993, c 220, §11; am L 2000, c 249, §§6, 20(2); am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-7 [L 1939, c 220, §8; RL 1945, §5757; RL 1955, §125-7; am L Sp 1957, c 1, §29; am L Sp 1959 2d, c 1, §16; am L 1963, c 45, §8; HRS §245-7; gen ch 1985; am L 1993, c 220, §12; am L 2000, c 249, §§7, 20(2); am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-8 [L 1939, c 220, §9; RL 1945, §5758; RL 1955, §125-8; am L Sp 1959 2d, c 1, §16; am L 1963, c 45, §8(a); HRS §245-8; gen ch 1985; am L 1993, c 220, §13; am L 1994, c 104, §4; am L 2000, c 249, §§8, 20(2); am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-9 [L 1939, c 220, §10; RL 1945, §5759; RL 1955, §125-9; am L Sp 1959 2d, c 1, §16; HRS §245-9; gen ch 1985; am L 1993, c 220, §14; am L 2000, c 249, §§9, 20(2); am L 2002, c 94, §§1, 3; am L 2021, c 116, §9 and c 117, §26] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-10 [L 1939, c 220, §12; RL 1945, §5760; am L 1945, c 92, §7; RL 1955, §125-10; am L Sp 1957, c 1, §29; HRS §245-10; am L 1993, c 220, §15; am L 2000, c 199, §8; am L 2004, c 123, §8] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-11 [L 1939, c 220, §12; RL 1945, §5761; RL 1955, §125-11; am L Sp 1959 2d, c 1, §16; HRS §245-11] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-12 [L 1939, c 220, §13; RL 1945, §5762; RL 1955, §125-12; am L Sp 1959 2d, c 1, §16; HRS §245-12; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-13 [L 1939, c 220, §14; RL 1945, §5763; RL 1955, §125-13; am L 1965, c 96, §87; HRS §245-13] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-14 2026-05-25 https://library.partnertax.ai/us-hi/stat/245-15 [L 1939, c 220, §16; RL 1945, §5765; RL 1955, §125-15; HRS §245-15; am L 2000, c 249, §§10, 20(2); am L 2001, c 270, §6; am L 2002, c 94, §3; am L 2006, c 316, §8; am L 2007, c 102, §2; am L 2008, c 84, §1; am L 2009, c 56, §2 and c 58, §4; am L 2010, c 192, §28; am L 2015, c 238, §2; am L 2025, c 95, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-16 [L 2004, c 157, §2; am L 2018, c 18, §12] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-16.5 [L 2023, c 62, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-17 2026-05-25 https://library.partnertax.ai/us-hi/stat/245-21 [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-22 [L 2000, c 249, pt of §1, §20(2); am L 2001, c 270, §8; am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-22.5 [L 2003, c 77, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-23 [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3; am L 2004, c 216, §30; am L 2005, c 22, §6] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-24 [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-25 [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-26 [L 2000, c 249, pt of §1, §20(2); am L 2001, c 270, §7; am L 2002, c 94, §3; am L 2003, c 177, §4; am L 2022, c 15, §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-27 2026-05-25 https://library.partnertax.ai/us-hi/stat/245-32 [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-33 [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3; am L 2021, c 116, §10] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-34 [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-35 [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-36 [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-37 [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-38 [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-39 [L 2000, c 249, pt of §1, §20(2); am L 2001, c 270, §9; am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-40 [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3; am L 2004, c 157, §5] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-41 [L 2000, c 249, pt of §1, §20(2); am L 2001, c 270, §10; am L 2002, c 94, §§2, 3; am L 2003, c 177, §5; am L 2021, c 117, §27] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-41.5 [L 2001, c 270, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-42 [L 2000, c 249, pt of §1, §20(2); am L 2002, c 94, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-51 [L 2000, c 201, pt of §1; am L 2001, c 32, §1; am L 2003, c 77, §4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-52 [L 2000, c 201, pt of §1; am L 2003, c 77, §5] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-53 [L 2000, c 201, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-54 [L 2000, c 201, pt of §1; am L 2003, c 77, §6] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-55 [L 2000, c 201, pt of §1; am L 2003, c 77, §7] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-56 [L 2000, c 201, pt of §1; am L 2001, c 32, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-57 [L 2000, c 201, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-58 [L 2000, c 201, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-59 [L 2000, c 201, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-60 [L 2000, c 201, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-61 [L 2000, c 201, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-62 [L 2000, c 201, pt of §1; am L 2004, c 157, §6] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/245-63 [L 2000, c 201, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/247-1 [L 1966, c 10, pt of §1; HRS §247-1; am L 1968, c 5, §2; gen ch 1985] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/247-2 [L 1966, c 10, pt of §1; HRS §247-2; am L 1968, c 5, §3; am L 1979, c 73, §1; am L 1993, c 195, §2; am L 2005, c 156, §7; am L 2009, c 59, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/247-3 [L 1966, c 10, pt of §1; HRS §247-3; am L 1968, c 5, §§4 to 8; am L 1993, c 195, §3; am L 1997, c 383, §39; am L 1999, c 295, §1; am L 2002, c 40, §9; am L 2003, c 210, §4; am L 2005, c 196, §9; am L 2006, c 180, §16; am L 2011, c 100, §1 and c 173, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/247-4 [L 1966, c 10, pt of §1; HRS §247-4; am L 1968, c 5, §9] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/247-4.5 [L 1992, c 147, §2; am L 2000, c 199, §9; am L 2004, c 123, §9] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/247-5 [L 1966, c 10, pt of §1; am L 1967, c 293, §3; HRS §247-5; am L 1968, c 5, §10] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/247-6 [L 1966, c 10, pt of §1; am L 1967, c 293, §2; HRS §247-6; am L 1968, c 5, §§11 to 15; am L 1983, c 286, §1; gen ch 1985; am L 1993, c 195, §4; am L 1995, c 92, §18; am L 2011, c 116, §2] Cross References Bureau of conveyances, recording, see chapter 502. Land court registration, see chapter 501. Rules of Court Recordation, see RLC rule 66. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/247-6.5 [L 1993, c 195, §1; am L 2009, c 166, §11; am L 2025, c 118, §6] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/247-7 [L 1966, c 10, pt of §1; HRS §247-7; am L 1993, c 195, §5; am L 1997, c 350, §11; am L 1998, c 170, §§2, 6; am L 1999, c 133, §2; am L 2000, c 269, §§2, 3; am L 2001, c 268, §2; am L 2005, c 156, §8; am L 2006, c 100, §§21, 30; am L 2007, c 222, §§3, 4 and c 249, §§19, 52; am L 2009, c 59, §4; am L 2014, c 163, §2; am L 2015, c 43, §3, c 84, §3, and c 237, §26; am L 2020, c 9, §5] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/247-8 [L 1966, c 10, pt of §1; HRS §247-8; am L 1994, c 19, §4] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/247-9 [L 1966, c 10, pt of §1; HRS §247-9; gen ch 1985] Cross References Rules, see chapter 91. Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/247-10 [L 1966, c 10, pt of §1; HRS §247-10] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/247-11 2026-05-25 https://library.partnertax.ai/us-hi/stat/247-13 [L 1966, c 10, pt of §1; HRS §247-13] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-1 [L 1991, c 263, pt of §1; am L 1992, c 77, §1 and c 126, §1; am L 2014, c 110, §3; am L 2021, c 117, §28] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-2 [L 1991, c 263, pt of §1; am L 1992, c 77, §2; am L 1999, c 223, §1; am L 2005, c 67, §1; am L 2006, c 142, §2; am L 2007, c 258, §2; am L 2008, c 226, §13; am L 2011, c 104, §3; am L 2018, c 215, §3; am L 2019, c 174, §2; am L 2021, c 237, §1; am L 2022, c 77, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-2.5 [L 2014, c 110, §2] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-3 [L 1991, c 263, pt of §1; am L 2014, c 110, §5; am L 2022, c 77, §3] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-4 [L 1991, c 263, pt of §1; am L 1993, c 39, §4; am L Sp 2001 3d, c 8, §5; am L 2010, c 22, §9] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-5 [L 1991, c 263, pt of §1; am L 2011, c 104, §§4, 8; am L 2018, c 215, §4; am L 2019, c 174, §3; am L 2021, c 117, §29] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-6 [L 1991, c 263, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-7 [L 1991, c 263, pt of §1; am L 2021, c 117, §30] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-8 [L 1991, c 263, pt of §1; am L 1993, c 257, §5; am L 2009, c 166, §12; am L 2025, c 118, §7] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-9 [L 1991, c 263, pt of §1; am L 1994, c 19, §5] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-10 [L 1991, c 263, pt of §1; am L 2000, c 199, §10; am L 2004, c 123, §10] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-11 [L 1991, c 263, pt of §1; am L 1995, c 92, §19] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-12 [L 1991, c 263, pt of §1; am L 1997, c 178, §10; am L 2014, c 136, §7] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-13 [L 1991, c 263, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-14 [L 1991, c 263, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-15 [L 1991, c 263, pt of §1] Previous Vol04_Ch0201-0257 Next https://library.partnertax.ai/us-hi/stat/251-16 2026-05-25