Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-17-06
Claiming the credit; timing; twelve-month rule
Official textfiles.hawaii.gov
Section 235-17(c), HRS, requires all claims for the credit, including amended claims, be filed on or before the end of the twelfth month following the close of the taxable year for which the credit may be claimed. Failure to comply with the twelve-month filing requirement constitutes waiver of the right to claim the credit. The department has no authority to suspend or waive this provision.
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In this chapter (40 sections)
- 18-235-7-01 · Exclusion of income nontaxable under the Constitution or…
- 18-235-7-02 · Exclusion of benefits under public retirement systems
- 18-235-7-03 · Upon retirement on January 1, 1993, Ms
- 18-235-7-14 · (Reserved) HRS §235-7(d) §18-235-7-15 Net operating loss…
- 18-235-7-15 · Net operating loss deduction
- 18-235-11 · (Reserved) HRS §235-12 §18-235-12 Solar energy devices;…
- 18-235-12 · Solar energy devices; income tax credit
- 18-235-12.2 · Energy conservation devices for hot water heaters; income…
- 18-235-12.5-01 · Definitions
- 18-235-12.5-02 · (Reserved
- 18-235-12.5-03 · Other Solar Energy Systems
- 18-235-12.5-04 · Example 5: During March of a taxable year, Taxpayer…
- 18-235-12.5-05 · Example 1: Assume Taxpayer installs and places into…
- 18-235-12.5-06 · Application of sections 18-235-12
- 18-235-13 · (Reserved) HRS §235-17 §18-235-17-01 Definitions
- 18-235-17-01 · Definitions
- 18-235-17-02 · Motion picture, digital media, and film production…
- 18-235-17-03 · Claim for credit; procedures; production reports;…
- 18-235-17-04 · Claim for credit; aggregate cap; tentative allocation…
- 18-235-17-05 · Claim for credit; costs incurred in more than one…
- 18-235-17-06 · Claiming the credit; timing; twelve-month rule
- 18-235-17-07 · Qualified productions; $200,000 threshold determination
- 18-235-17-08 · Example 1: J3T Productions is a calendar year taxpayer…
- 18-235-17-09 · Prorating qualified production costs between counties in…
- 18-235-17-10 · Qualified production costs; generally
- 18-235-17-11 · HRS §235-17 §18-235-17-11 Qualified production costs;…
- 18-235-17-12 · Qualified production costs; imported goods, services, or…
- 18-235-17-13 · Qualified production costs; premiums paid to insurers…
- 18-235-17-14 · Verification review of motion picture, digital media,…
- 18-235-17-15 · Hawaii promotion; shared-card, end-title screen credit
- 18-235-17-16 · Evidence of reasonable efforts to hire local talent and…
- 18-235-17-17 · Evidence of financial or in-kind contributions to…
- 18-235-17-18 · Production company personnel and contractors; required…
- 18-235-17-19 · Access to production company set and locations; required…
- 18-235-20.5-01 · Fees for issuing comfort letters, certificates under…
- 18-235-21-01 · (Reserved
- 18-235-21-02 · Two or more businesses of a single taxpayer
- 18-235-21-03 · Example 5: The taxpayer operates a multistate chain of…
- 18-235-21-04 · Proration of deductions
- 18-235-22-01 · Definitions