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Hawaii Administrative Rules Title 18 — Department of Taxation

HAR § 18-237-13-08

HRS §237-13(6) such fiduciary

Official textfiles.hawaii.gov

See section 18-237-13-06.05.

Last amended: [Eff 2/16/82; am 12/1/88; am 2/1/89; am 7/1/90; am and ren §18-237- 13-08 12/27/90] (Auth: HRS §§231-3(9), 237-8) (Imp: HRS §237-13) (Reserved)

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In this chapter (40 sections)
  1. 18-237-8.6-03 · Allocation of gross income from contracting and services
  2. 18-237-8.6-04 · Repealed
  3. 18-237-8.6-05 · Allocation of gross income from the rental, lease, or…
  4. 18-237-8.6-06 · Example 2: Taxpayer, located in the Oahu district, is…
  5. 18-237-8.6-07 · Repealed
  6. 18-237-8.6-08 · Allocation of gross income from interest
  7. 18-237-8.6-09 · Allocation of gross income of theaters, amusements, etc
  8. 18-237-8.6-10 · All others
  9. 18-237-12 · SUBCHAPTER 2 LICENSES; TAX; EXEMPTIONS §18-237-9 to…
  10. 18-237-13 · Amended and Renumbered
  11. 18-237-13-01 · Tax on manufacturers
  12. 18-237-13-02 · Tax on business of selling tangible personal property;…
  13. 18-237-13-02.01 · Tax on business of selling tangible personal property…
  14. 18-237-13-03 · Tax upon contractors
  15. 18-237-13-04 · (Reserved) §18-237-13-05 (Reserved) §18-237-13-06
  16. 18-237-13-06.01 · (Reserved
  17. 18-237-13-06.05 · Tax on service business; fees and commissions…
  18. 18-237-13-06.11 · Tax on service business; tire recapping services
  19. 18-237-13-06.16 · Tax on service business; telecommunication services
  20. 18-237-13-07 · Delta Hawaii Billed Income Industry Apportionment Factor…
  21. 18-237-13-08 · HRS §237-13(6) such fiduciary
  22. 18-237-13-09 · Tax on other business
  23. 18-237-13-10 · HRS §237-13(9) devices
  24. 18-237-15 · (Reserved) HRS §237-16 §18-237-16 Tax on certain retailing
  25. 18-237-16 · Tax on certain retailing
  26. 18-237-16.5-01 · Definitions
  27. 18-237-16.5-02 · Tax on written real property leases; deduction allowed
  28. 18-237-16.5-03 · Deduction for sublease of real property or space
  29. 18-237-16.5-04 · Allocation — sublease of less than one hundred per…
  30. 18-237-16.5-05 · Allocation - Various real property or space with…
  31. 18-237-16.5-06 · Allocation based upon fair rental value
  32. 18-237-16.5-07 · Burden of proof on the taxpayer
  33. 18-237-19 · (Reserved) HRS §237-20 §18-237-20-01 Reimbursement…
  34. 18-237-20-01 · Reimbursement exemption, in general
  35. 18-237-20-02 · Summary of the rules
  36. 18-237-20-03 · Definitions; generally
  37. 18-237-20-07 · Burden of proof on Taxpayer
  38. 18-237-28 · (Reserved) HRS §237-29
  39. 18-237-29.53-01 · Definitions
  40. 18-237-29.53-02 · Example 2: Assume the same facts as in Example 1,…
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