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Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-235-119

(Reserved) S corporations; domestic and foreign

Official textfiles.hawaii.gov

(a) The definitions in section 18-235-4-01

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In this chapter (40 sections)
  1. 18-235-94.5 · (Reserved) §18-235-95 Partnership returns
  2. 18-235-95 · Partnership returns
  3. 18-235-96 · HRS §235-96 §18-235-96 Returns by persons making payments
  4. 18-235-96.5 · (Reserved) HRS §235-97 §18-235-97 Estimates; tax…
  5. 18-235-97 · (3) Place for filing estimated tax return; payment of…
  6. 18-235-98 · Returns; form, verification and authentication, time of…
  7. 18-235-99 · Place and time of filing returns
  8. 18-235-101 · (Reserved) §18-235-110
  9. 18-235-102 · Records and special returns
  10. 18-235-108 · (Reserved) HRS §235-109 §18-235-109 Jeopardy assessments,…
  11. 18-235-109 · Jeopardy assessments, security for payments, etc
  12. 18-235-110.5 · (Reserved) Fuel tax credit for commercial fishers
  13. 18-235-110.6 · Example 1: Taxpayer uses a pickup truck to deliver fish…
  14. 18-235-110.7-01 · Definitions
  15. 18-235-110.7-02 · Allowance of the credit
  16. 18-235-110.7-03 · Property eligible for the credit
  17. 18-235-110.7-04 · Section 38 property
  18. 18-235-110.7-05 · New section 38 property
  19. 18-235-110.7-06 · Used section 38 property
  20. 18-235-110.7-07 · Purchase
  21. 18-235-110.7-08 · Placed in service
  22. 18-235-110.7-09 · Purchased and placed in service
  23. 18-235-110.7-10 · Determination of amount of credit
  24. 18-235-110.7-11 · Basis of eligible property
  25. 18-235-110.7-12 · Amount of credit allowable and claimed is treated as…
  26. 18-235-110.7-13 · Recapture of credit under section 235-110
  27. 18-235-110.7-14 · Recapture percentage
  28. 18-235-110.7-15 · Recapture event (i
  29. 18-235-110.7-16 · Exceptions to the recapture rule
  30. 18-235-110.7-17 · Recapture limitation
  31. 18-235-110.7-18 · Refund
  32. 18-235-110.7-19 · Carryback and carryover of credit
  33. 18-235-110.7-20 · Filing procedure
  34. 18-235-110.7-21 · Identification of property
  35. 18-235-110.7-22 · (2) The basis of the property; (3) The estimated…
  36. 18-235-111 · Limitation period for assessment, levy, collection, or…
  37. 18-235-112 · HRS §235-112 (Reserved) Notification required by taxpayer
  38. 18-235-113 · HRS §235-113 (Reserved) Notification required by taxpayer
  39. 18-235-119 · (Reserved) S corporations; domestic and foreign
  40. 18-235-122 · HRS §235-122 apply to this section
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