Skip to content
Hawaii Revised Statutes — Title 14 (Taxation)
591 sections.
Chapter 231 — Administration of Taxes
- 231-1 Definitions
- 231-1.5 Confidentiality privileges
relating to taxpayer communications
- 231-1.6 Personnel security program; criminal
history record checks.]
- 231-2 Taxation districts
- 231-3 Department, general duties and
powers
- 231-3.1 Consideration paid not
indicative of fair market value
- 231-3.2 REPEALED
- 231-3.3 Auditor access to tax records or
other information for reviews of exemptions, exclusions, credits, and
deductions
- 231-3.4 Publication of reports
- 231-3.5 231-3.5
- 231-3.6 Streamlined sales and use tax
agreement compliance
- 231-4 Assessing officers eligible to
appointment as collecting officers and vice versa
- 231-4.3 Investigators; appointment and
powers
- 231-4.5 Administrative rules officer;
specialists;
- 231-5 Deceased officers, duties of
personal representatives, etc
- 231-6 231-6
- 231-7 Audits, investigations, hearings,
and subpoenas
- 231-7.5 Expedited appeals and dispute
resolution program
- 231-8 Timely mailing treated as timely
filing and paying
- 231-8.5 Electronic filing of tax returns
- 231-8.6 REPEALED
- 231-9 Tax collection; general duties,
- 231-9.2 Offers in compromise
- 231-9.3 Tax collection; mainland
contractors working on federal construction projects.]
- 231-9.4 Credit or debit card
remittances.]
- 231-9.5 Assessment of additional taxes
of corporations or partnerships
- 231-9.6 Fiduciaries, liability
- 231-9.7 Informalities not to invalidate
assessments, mistakes in names or notices, etc
- 231-9.8 Tax bills
- 231-9.9 Filing and payment of taxes by
electronic funds transfer
- 231-10 Department; keep offices where
- 231-10.5 231-10.5
- 231-10.6 Rules or administrative
guidance
- 231-10.7 Temporary rulemaking authority
for regulation of tax matters
- 231-10.8 231-10.8
- 231-11 Police to aid assessing or
collecting officers
- 231-12 REPEALED
- 231-13 Director; examination,
investigation, and collection
- 231-14 Attorney
- 231-15 Returns to be signed
- 231-15.3 Signature presumed authentic
- 231-15.4 Tax return preparers; preparer
tax identification number required
- 231-15.5 Disclosure by return preparers
- 231-15.6 231-15.6
- 231-15.7 Returns by fiduciaries
- 231-15.8 Time for performing certain acts
postponed by reason of service in combat zone
- 231-16 Copies of returns
- 231-17 Notices, how given
- 231-18 Tax and other officials permitted
to inspect returns; reciprocal provisions
- 231-19 REPEALED
- 231-19.3 Disclosure of letter rulings,
et al
- 231-19.5 231-19.5
- 231-20 Evidence, tax records as
- 231-21 Due date on Saturday, Sunday, or
holiday
- 231-21.5 231-21.5
- 231-22 REPEALED
- 231-23 Adjustments and refunds
- 231-24 Jeopardy assessments, etc
- 231-25 Payment, enforcement of by
assumpsit action or by levy and distraint upon all property and rights to
property
- 231-25.5 231-25.5
- 231-26 Extraterritorial enforcement of tax
laws
- 231-27 Partial payment of taxes
- 231-28 Tax clearance before procuring
liquor licenses
- 231-29 231-29
- 231-30 Unknown or nonresident delinquents;
procedure to collect taxes from
- 231-31 Nonresidents engaged in
business, etc., service of process on, designation of agent for service of
process
- 231-32 Records of delinquent taxes,
uncollectible delinquent taxes
- 231-33 Tax debt
due the State; lien
- 231-34 Attempt to evade or defeat tax
- 231-35 Wilful failure to file return,
supply information, or secure a license
- 231-36 False and fraudulent statements;
aiding and abetting
- 231-36.4 Wilful failure to collect and
pay over tax
- 231-36.5 Understatement of taxpayer's
liability by tax return preparer
- 231-36.6 Substantial understatements or
misstatements of amounts; penalty
- 231-36.7 Promoting abusive tax shelters
- 231-36.8 Erroneous claim for refund or
credit
- 231-37 Neglect of duty, etc., misdemeanor
- 231-38 REPEALED
- 231-39 Additions to taxes for
noncompliance or evasion; interest on underpayments and overpayments
- 231-40 Interpretation
- 231-40.5 Statute of limitations;
extension for substantial omissions
- 231-41 Statute of limitation for
criminal penalties
- 231-51 Purpose
- 231-52 Definitions
- 231-53 Setoff against refund
- 231-54 231-54
- 231-55 Finalization of setoff; credit on
debt
- 231-56 Charges for setoff; credit to
agency
- 231-57 Apportionment of joint refunds
- 231-57.5 Notification of address and
social security number of debtor parent
- 231-58 Rules
- 231-59 Procedure additional
- 231-61 Tax liens; co-owners' rights
- 231-62 Tax liens; foreclosure; property
- 231-63 Tax liens; foreclosure without
suit, notice
- 231-64 Tax liens; registered land
- 231-65 Tax liens; notice, form of
- 231-66 Tax liens; postponement of sale,
etc
- 231-67 Tax liens; tax deed; redemption
- 231-68 Tax liens; costs
- 231-69 Tax deed as evidence
- 231-70 Disposition of surplus moneys
- 231-81 231-81
- 231-82 231-82
- 231-83 231-83
- 231-84 231-84
- 231-85 231-85
- 231-86 231-86
- 231-91 231-91
- 231-92 231-92
- 231-93 231-93
- 231-94 231-94
- 231-95 231-95
- 231-96 231-96
- 231-97 231-97
- 231-98 231-98
- 231-99 231-99
- 231-100 231-100
Chapter 232 — Tax Appeals
Chapter 235 — Income Tax Law
- 235-1 Definitions
- 235-2 Bill
- 235-2.3 Conformance to the federal Internal Revenue Code; general application
- 235-2.4 Operation of certain Internal
Revenue Code provisions; sections 63 to 530
- 235-2.5 Administration, adoption, and
interrelationship of Internal Revenue Code and Public Laws with this chapter
- 235-3 Legislative intent, how Internal
Revenue Code shall apply, in general
- 235-4 Income taxes by the State;
residents, nonresidents, corporations, estates, and trusts
- 235-4.2 Persons lacking physical
presence in the State; nexus presumptions
- 235-4.3 REPEALED
- 235-4.5 Taxation of trusts, beneficiaries;
credit
- 235-5 235-5
- 235-5.5 Individual housing accounts
- 235-5.6 REPEALED
- 235-6 Foreign manufacturing corporation;
warehousing of products
- 235-7 Other provisions as to gross income,
adjusted gross income, and taxable income
- 235-7.3 Royalties derived from patents,
copyrights, or trade secrets excluded from gross income
- 235-7.5 Certain unearned income of minor
children taxed as if parent's income
- 235-8 REPEALED
- 235-9 Exemptions; generally
- 235-9.5 Stock options from qualified high
technology businesses excluded from taxation
- 235-10 REPEALED
- 235-12 REPEALED
- 235-12.2 REPEALED
- 235-12.5 Renewable energy technologies; income
tax credit
- 235-13 Sales of residential land to
lessees; involuntary conversion
- 235-15 Tax credits to promote the
purchase of child passenger restraint systems
- 235-16 REPEALED
- 235-16.5 REPEALED
- 235-17 Motion picture, digital media, and
film production income tax credit
- 235-17.5 REPEALED
- 235-18 Deposit beverage container
deposit exemption
- 235-19 Exceptional trees; tax deduction
- 235-20 Comfort letters; authority to
assess fees; established
- 235-20.5 Tax administration special fund;
established
- 235-21 Definitions
- 235-22 Taxpayers affected
- 235-23 Taxable in another state
- 235-24 Specified nonbusiness income
- 235-25 Rents; royalties
- 235-26 Allocation of capital gains and
losses
- 235-27 Allocation of interest and
dividends
- 235-28 Allocation of patent and copyright
royalties
- 235-29 Apportionment of business income;
percentage
- 235-30 Apportionment; property factor
- 235-31 Apportionment; property factor;
owned and used property
- 235-32 Apportionment; property factor;
average value
- 235-33 Apportionment; payroll factor
- 235-34 Compensation; where paid
- 235-35 Apportionment; sales factor
- 235-36 Apportionment; sales factor;
tangible personalty
- 235-37 Apportionment; sales factor;
nontangible personalty
- 235-38 Equitable adjustment of formula
- 235-38.5 Application
- 235-39 Citation of part
- 235-51 Tax imposed on individuals; rates
- 235-51.5 Pass-through entity taxation
election
- 235-52 Tax in case of joint return or
return of surviving spouse
- 235-53 Tax tables for individuals
- 235-54 Exemptions
- 235-55 Tax credits for resident taxpayers
- 235-55.5 REPEALED
- 235-55.6 Expenses
for household and dependent care services necessary for gainful employment
- 235-55.7 Income tax credit for low-income
household renters
- 235-55.8 REPEALED
- 235-55.9 REPEALED
- 235-56 235-56
- 235-58 235-58
- 235-59 Decedents
- 235-60 REPEALED
- 235-61 Withholding of tax on wages
- 235-62 Return and payment of withheld
taxes
- 235-63 Statements to employees
- 235-64 Taxes withheld by employer held in
trust; employer's liability
- 235-64.2 Withholdings by partnerships,
estates, and trusts
- 235-65 REPEALED
- 235-66 Further withholdings at source;
crediting of withheld taxes
- 235-67 Indemnity of withholder
- 235-68 Withholding of tax on the
disposition of real property by nonresident persons
- 235-69 235-69
- 235-71 Tax on corporations; rates; credit
of shareholder of regulated investment company
- 235-71.5 Alternative tax for corporations
- 235-72 Corporations carrying on business
in partnership
- 235-81 to 235-89 REPEALED
- 235-91 REPEALED
- 235-91.5 Income tax credits; ordering of
credit claims
- 235-92 Returns, who shall make
- 235-93 Joint returns
- 235-93.4 Effect of civil union
- 235-93.5 REPEALED
- 235-94 Returns by agent, guardian, etc.;
liability of fiduciaries
- 235-94.5 REPEALED
- 235-95 Partnership returns
- 235-96 Returns by persons making payments
- 235-96.5 Returns relating to
unemployment
- 235-97 Estimates; tax payments; returns
- 235-98 Returns; form, verification and
authentication, time of filing
- 235-99 Returns
- 235-100 Persons in military service
- 235-100.5 Abatement of income taxes of
members of armed forces on death
- 235-101 Federal returns and assessments,
when copies are required
- 235-102 Records and special returns
- 235-102.5 Income check-off authorized
- 235-102.6 Refund splitting
- 235-103 REPEALED
- 235-104 Penalties
- 235-105 Failure to keep records, render
returns, or make reports
- 235-106 REPEALED
- 235-107 Procedure upon failure to file
return
- 235-108 Audit of return; procedure;
additional taxes
- 235-109 Jeopardy assessments, security for
payment, etc
- 235-109.5 REPEALED
- 235-110 Credits and refunds
- 235-110.2 Credit for school repair and
maintenance
- 235-110.3 REPEALED
- 235-110.4 and 235-110.45 REPEALED
- 235-110.5 REPEALED
- 235-110.6 Fuel tax credit for commercial
fishers
- 235-110.7 Capital goods excise tax credit
- 235-110.8 Low-income housing tax credit
- 235-110.9 High technology business
investment tax credit
- 235-111 Limitation period for assessment,
levy, collection, or credit; net operating loss carrybacks
- 235-111.5 REPEALED
- 235-112 Time for assessment of deficiency
attributable to gain upon conversion
- 235-113 Time for assessment of deficiency
attributable to gain upon sale of a residence
- 235-114 Appeals
- 235-115 Assessments, etc., prima facie
proof
- 235-116 Disclosure of returns unlawful;
penalty
- 235-117 Reciprocal supplying of tax
information
- 235-118 Rules and regulations
- 235-119 Taxes, state realizations
- 235-121 Title; definitions; federal
conformity; construction
- 235-122 Taxation of an S corporation and
its shareholders
- 235-123 Modification and
characterization of income
- 235-124 Basis and adjustments
- 235-125 Carryforwards and carrybacks;
loss limitation
- 235-125.5 Transition rule
- 235-126 Part-year residence
- 235-127 Distributions
- 235-128 Returns; shareholder agreements;
mandatory payments
- 235-129 Tax credits
- 235-130 LIFO recapture
Chapter 236D — Estate and Generation-Skipping Transfer Tax
Chapter 237 — General Excise Tax Law
- 237-1 Definitions
- 237-2 "Business", "engaging"
in business, defined
- 237-2.5 Engaging in business in the
State
- 237-3 "Gross income", "gross
proceeds of sale", defined
- 237-4 "Wholesaler", "jobber",
defined
- 237-4.5 Marketplace facilitators
- 237-5 "Producer" defined
- 237-6 "Contractor", "contracting",
"federal cost-plus contractor", defined
- 237-7 "Service business or calling",
defined
- 237-8 Administration and enforcement by
department
- 237-8.5 REPEALED
- 237-8.6 Bill Repealed
- 237-9 Licenses; penalty
- 237-9.3 General excise tax benefits;
denial of tax benefits for failure to properly claim
- 237-9.5 No separate licensing, filing,
or liability for certain revocable trusts
- 237-10 REPEALED
- 237-10.5 Reporting requirement for
contractors on federal construction projects
- 237-11 Tax year
- 237-12 Tax cumulative; extent of license
- 237-13 Imposition of tax
- 237-13.3 REPEALED
- 237-13.5 Assessment on generated
electricity
- 237-13.8 Sales of telecommunications
services through prepaid telephone calling service
- 237-14 Segregation of gross income, etc.,
on records and in returns
- 237-14.5 Segregation of gross income,
etc., on records and in returns of telecommunications businesses
- 237-15 Technicians
- 237-16 REPEALED
- 237-16.5 Tax on written real property
leases; deduction allowed
- 237-16.8 Exemption of certain
convention, conference, and trade show fees
- 237-17 Persons with impaired sight,
hearing, or who are totally disabled
- 237-18 Further provisions as to
application of tax
- 237-19 REPEALED
- 237-20 Principles applicable in certain
situations
- 237-21 Apportionment
- 237-22 Conformity to Constitution, etc
- 237-23 Exemptions, persons exempt,
applications for exemption
- 237-23.5 Related entities; common
paymaster; certain exempt transactions
- 237-24 Amounts not taxable
- 237-24.3 Additional amounts not taxable
- 237-24.5 Additional exemptions
- 237-24.7 Additional amounts not taxable
- 237-24.8 Amounts not taxable for financial
institutions
- 237-24.9 Aircraft service and maintenance
facility
- 237-25 Exemptions of sales and gross
proceeds of sales to federal government, and credit unions
- 237-26 Exemption of certain scientific
contracts with the United States
- 237-27 Exemption of certain petroleum
refiners
- 237-27.1 REPEALED
- 237-27.5 Air pollution control facility
- 237-27.6 Solid waste processing, disposal,
and electric generating facility; certain amounts exempt
- 237-28 REPEALED
- 237-28.1 Exemption of certain
shipbuilding and ship repair business
- 237-28.2 REPEALED
- 237-29 Exemptions for certified or
approved housing projects
- 237-29.5 Exemption for sales of tangible
personal property shipped out of the State
- 237-29.6 REPEALED
- 237-29.7 Exemption of insurance
companies
- 237-29.8 Call centers; exemption;
engaging in business; definitions
- 237-30 Monthly, quarterly, or semiannual
return, computation of tax, payment
- 237-30.5 Collection of rental by third
party; filing with department; statement required
- 237-30.7 Withholding of tax by
persons claiming the motion picture, digital media, and film production income
tax credit
- 237-31 Remittances
- 237-32 Penalties
- 237-33 Annual return, payment of
tax
- 237-33.5 237-33.5
- 237-34 Filing of returns; disclosure of
returns unlawful, penalty; destruction of returns
- 237-35 Consolidated reports; interrelated
business
- 237-36 Erroneous returns, disallowance of
exemption, payment
- 237-37 Refunds and credits
- 237-38 Failure to make return
- 237-39 Audits; procedure, penalties
- 237-40 Limitation period
- 237-41 Records to be kept; examination
- 237-41.5 Certain amounts held in trust;
liability of key individuals
- 237-42 Appeals
- 237-43 Bulk sales;
- 237-44 Entertainment business
- 237-45 REPEALED
- 237-46 Collection by suit; injunction
- 237-47 District judges; concurrent civil
jurisdiction in tax collections
- 237-48 REPEALED
- 237-49 Unfair competition; penalty
Chapter 237D — Transient Accommodations Tax
Chapter 238 — Use Tax Law
Chapter 239 — Public Service Company Tax Law
Chapter 241 — Taxation of Banks and Other Financial Corporations
Chapter 243 — Fuel Tax Law
Chapter 244D — Liquor Tax Law
Chapter 245 — Cigarette Tax and Tobacco Tax Law
Chapter 247 — Conveyance Tax
Chapter 251 — Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax