Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-109
Jeopardy assessments, security for payments, etc
Official textfiles.hawaii.gov
§18-235-110 to
Source: view the official PDF
In this chapter (40 sections)
- 18-235-61-13 · Records
- 18-235-61-14 · Change of ownership; transfer of business; employer…
- 18-235-65 · (Reserved) §18-235-66 Further withholdings at source;…
- 18-235-66 · Further withholdings at source; crediting of withheld taxes
- 18-235-67 · (Reserved
- 18-235-71 · Tax on corporations; rates; credit of shareholder of…
- 18-235-72 · (Reserved) SUBCHAPTER 5 (RESERVED) SUBCHAPTER 6 RETURNS AND…
- 18-235-92 · SUBCHAPTER 4 CORPORATION INCOME TAX HRS §235-71 §18-235-71…
- 18-235-93 · Joint returns
- 18-235-94 · Estate and trust returns
- 18-235-94.5 · (Reserved) §18-235-95 Partnership returns
- 18-235-95 · Partnership returns
- 18-235-96 · HRS §235-96 §18-235-96 Returns by persons making payments
- 18-235-96.5 · (Reserved) HRS §235-97 §18-235-97 Estimates; tax…
- 18-235-97 · (3) Place for filing estimated tax return; payment of…
- 18-235-98 · Returns; form, verification and authentication, time of…
- 18-235-99 · Place and time of filing returns
- 18-235-101 · (Reserved) §18-235-110
- 18-235-102 · Records and special returns
- 18-235-108 · (Reserved) HRS §235-109 §18-235-109 Jeopardy assessments,…
- 18-235-109 · Jeopardy assessments, security for payments, etc
- 18-235-110.5 · (Reserved) Fuel tax credit for commercial fishers
- 18-235-110.6 · Example 1: Taxpayer uses a pickup truck to deliver fish…
- 18-235-110.7-01 · Definitions
- 18-235-110.7-02 · Allowance of the credit
- 18-235-110.7-03 · Property eligible for the credit
- 18-235-110.7-04 · Section 38 property
- 18-235-110.7-05 · New section 38 property
- 18-235-110.7-06 · Used section 38 property
- 18-235-110.7-07 · Purchase
- 18-235-110.7-08 · Placed in service
- 18-235-110.7-09 · Purchased and placed in service
- 18-235-110.7-10 · Determination of amount of credit
- 18-235-110.7-11 · Basis of eligible property
- 18-235-110.7-12 · Amount of credit allowable and claimed is treated as…
- 18-235-110.7-13 · Recapture of credit under section 235-110
- 18-235-110.7-14 · Recapture percentage
- 18-235-110.7-15 · Recapture event (i
- 18-235-110.7-16 · Exceptions to the recapture rule
- 18-235-110.7-17 · Recapture limitation