Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-5
Amended and renumbered §18-235-5-01, §18-235-5-02, §18-235-5-03, §18-235-5- 04
Official textfiles.hawaii.gov
[9/3/94] HRS §235-5
Source: view the official PDF
In this chapter (40 sections)
- 18-235-1.07 · Establishing residency by residing in the State
- 18-235-1.08 · Residence status, factors considered
- 18-235-1.09 · Individual’s presence or absence in compliance with…
- 18-235-1.10 · Aliens
- 18-235-1.11 · Example 3: Q accepted a tenure track position at the…
- 18-235-1.14 · (2) Is unable to engage in any substantial gainful…
- 18-235-1.15 · Permanent total disability; submission of certification
- 18-235-2.2 · (Reserved) HRS §235-2
- 18-235-2.3 · Conformance to the federal Internal Revenue Code
- 18-235-3 · (Reserved) HRS §235-3 §18-235-3-01 Distribution of credit…
- 18-235-3-01 · Distribution of credit for partnerships, S corporations,…
- 18-235-4 · Amended and renumbered §18-235-4-01, §18-235-4-02,…
- 18-235-4-01 · Income taxes by the State; residents, nonresidents,…
- 18-235-4-02 · Residents taxable on entire income
- 18-235-4-03 · Nonresidents taxable on Hawaii income
- 18-235-4-04 · Otherwise, a nonresident shall determine Hawaii source…
- 18-235-4-05 · Corporations; domestic and foreign
- 18-235-4-06 · HRS §235-4 §18-235-4-06 Resident and nonresident estates,…
- 18-235-4-07 · Resident and nonresident partners of a partnership
- 18-235-4-08 · Source of income
- 18-235-5 · Amended and renumbered §18-235-5-01, §18-235-5-02,…
- 18-235-5-01 · Allocation of income of persons not taxable upon their…
- 18-235-5-02 · Allocation and separate accounting
- 18-235-5-03 · Deductions connected with gross income from Hawaii sources
- 18-235-5-04 · Allocation of income and deductions among taxpayers
- 18-235-5-05 · (B) While the individual was a resident
- 18-235-5.5 · Individual housing accounts (IHA)
- 18-235-6 · (3) A transfer shall qualify under this section if the…
- 18-235-7 · (Amended and Renumbered
- 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