Hawaii Administrative Rules Title 18 — Department of Taxation
HAR § 18-235-52
Tax in case of joint return of spouses or the return of a surviving spouse
Official textfiles.hawaii.gov
Source: view the official PDF
In this chapter (40 sections)
- 18-235-35-03 · Sales factor; numerator
- 18-235-35-04 · Sales factor; special rules
- 18-235-35-05 · Sales factor; no effect on warehousing exemption
- 18-235-36-01 · Sales factor; sales of tangible personal property in…
- 18-235-36-02 · Sales factor; sales of tangible personal property to…
- 18-235-37-01 · Sales factor; sales other than sales of tangible…
- 18-235-38-01 · Equitable adjustment of apportionment formula
- 18-235-38-02 · Special rules; property factor
- 18-235-38-03 · HRS §235-38 §18-235-38-03 Special rules; sales factor
- 18-235-38-04 · Allocation of income and deductions among taxpayers
- 18-235-38-05 · Apportionment method considered method of accounting
- 18-235-38.5-01 · Total value of property attributable to state:…
- 18-235-38.5-02 · Exclusion of income, property, payroll, and sales of…
- 18-235-38-06 · Apportionment of income for special industries
- 18-235-38-06.01 · Apportionment of income for ocean carriers
- 18-235-38-06.02 · Apportionment of income for air carriers
- 18-235-38-06.03 · Construction contractors
- 18-235-38-06.04 · Less: Total expenditures to date 300,000…
- 18-235-38-06.05 · (i) All real and tangible personal property owned or…
- 18-235-51 · (Reserved
- 18-235-52 · Tax in case of joint return of spouses or the return of a…
- 18-235-53 · Tax tables for individuals
- 18-235-54 · Exemptions
- 18-235-55 · (1) Taxes paid to a foreign jurisdiction qualify for Hawaii…
- 18-235-55.5 · Repealed
- 18-235-55.6 · (Reserved
- 18-235-55.7 · Income tax credit for low-income household renters
- 18-235-55.8 · Food/excise tax credit
- 18-235-61 · Amended and renumbered §18-235-61-01 to §18-235-61-14
- 18-235-61-01 · Deduction and withholding of income tax; in general
- 18-235-61-02 · Definitions
- 18-235-61-03 · (2) Additionally, the director finds withholding from…
- 18-235-61-04 · Services performed by employees within and without the…
- 18-235-61-05 · A notice of the department’s determination shall be…
- 18-235-61-06 · Amount of tax to be withheld
- 18-235-61-07 · Additional withholding by agreement permissible
- 18-235-61-08 · (3) If a separate form is used, it must include any…
- 18-235-61-09 · Withholding exemptions
- 18-235-61-10 · (c) No Form HW-4 in effect
- 18-235-61-11 · Taxation district in which to file