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Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-235-7-01

Exclusion of income nontaxable under the Constitution or laws of the United States

Official textfiles.hawaii.gov

# (a)

Section 235-7(a)(1), HRS, excludes income that is not subject to taxation by the State under the Constitution and laws of the United States, if and to the extent that federal law so requires.

# (b)

Public Law No. 86-272, codified at 15 U.S.C. §§381-384, causes the exclusion under section 235- 7(a)(1), HRS, to apply. Section 235-6, HRS, is a separate provision and shall not be construed to expand in any way the exclusion provided by Public Law No. 86-272 and section 235-7(a)(1), HRS.

Last amended: [Eff 2/16/82; am and ren §18-235-7-01 12/8/94] (Auth: HRS §§231-3(9), 235-118) (Imp: HRS §235-7) HRS §235-7(a)(2)

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In this chapter (40 sections)
  1. 18-235-3 · (Reserved) HRS §235-3 §18-235-3-01 Distribution of credit…
  2. 18-235-3-01 · Distribution of credit for partnerships, S corporations,…
  3. 18-235-4 · Amended and renumbered §18-235-4-01, §18-235-4-02,…
  4. 18-235-4-01 · Income taxes by the State; residents, nonresidents,…
  5. 18-235-4-02 · Residents taxable on entire income
  6. 18-235-4-03 · Nonresidents taxable on Hawaii income
  7. 18-235-4-04 · Otherwise, a nonresident shall determine Hawaii source…
  8. 18-235-4-05 · Corporations; domestic and foreign
  9. 18-235-4-06 · HRS §235-4 §18-235-4-06 Resident and nonresident estates,…
  10. 18-235-4-07 · Resident and nonresident partners of a partnership
  11. 18-235-4-08 · Source of income
  12. 18-235-5 · Amended and renumbered §18-235-5-01, §18-235-5-02,…
  13. 18-235-5-01 · Allocation of income of persons not taxable upon their…
  14. 18-235-5-02 · Allocation and separate accounting
  15. 18-235-5-03 · Deductions connected with gross income from Hawaii sources
  16. 18-235-5-04 · Allocation of income and deductions among taxpayers
  17. 18-235-5-05 · (B) While the individual was a resident
  18. 18-235-5.5 · Individual housing accounts (IHA)
  19. 18-235-6 · (3) A transfer shall qualify under this section if the…
  20. 18-235-7 · (Amended and Renumbered
  21. 18-235-7-01 · Exclusion of income nontaxable under the Constitution or…
  22. 18-235-7-02 · Exclusion of benefits under public retirement systems
  23. 18-235-7-03 · Upon retirement on January 1, 1993, Ms
  24. 18-235-7-14 · (Reserved) HRS §235-7(d) §18-235-7-15 Net operating loss…
  25. 18-235-7-15 · Net operating loss deduction
  26. 18-235-11 · (Reserved) HRS §235-12 §18-235-12 Solar energy devices;…
  27. 18-235-12 · Solar energy devices; income tax credit
  28. 18-235-12.2 · Energy conservation devices for hot water heaters; income…
  29. 18-235-12.5-01 · Definitions
  30. 18-235-12.5-02 · (Reserved
  31. 18-235-12.5-03 · Other Solar Energy Systems
  32. 18-235-12.5-04 · Example 5: During March of a taxable year, Taxpayer…
  33. 18-235-12.5-05 · Example 1: Assume Taxpayer installs and places into…
  34. 18-235-12.5-06 · Application of sections 18-235-12
  35. 18-235-13 · (Reserved) HRS §235-17 §18-235-17-01 Definitions
  36. 18-235-17-01 · Definitions
  37. 18-235-17-02 · Motion picture, digital media, and film production…
  38. 18-235-17-03 · Claim for credit; procedures; production reports;…
  39. 18-235-17-04 · Claim for credit; aggregate cap; tentative allocation…
  40. 18-235-17-05 · Claim for credit; costs incurred in more than one…
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