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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 231-2

Taxation districts

Official textcapitol.hawaii.gov


HRS
§231-2 Taxation districts. For the purpose of taxation, the State is divided into the following four districts:

# (1)

The city and county of Honolulu, to be called the first district;

# (2)

The counties of Maui and Kalawao, to be called the second district;

# (3)

The county of Hawaii, to be called the third district; and

# (4)

The county of Kauai, to be called the fourth district.

Last amended: [L 1932 2d, c 40, §2; RL 1935, §1901; RL 1945, §5102; RL 1955, §115-2; am L 1967, c 37, §1; HRS §231-2; am L 2017, c 12, §31] Cross References Districts, generally, see chapter 4. Case Notes Cited: 34 H. 515, 530 (1938). Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 231-1 · Definitions
  2. 231-1.5 · Confidentiality privileges relating to taxpayer communications
  3. 231-1.6 · Personnel security program; criminal history record checks.]
  4. 231-2 · Taxation districts
  5. 231-3 · Department, general duties and powers
  6. 231-3.1 · Consideration paid not indicative of fair market value
  7. 231-3.2 · REPEALED
  8. 231-3.3 · Auditor access to tax records or other information for…
  9. 231-3.4 · Publication of reports
  10. 231-3.5 · 231-3.5
  11. 231-3.6 · Streamlined sales and use tax agreement compliance
  12. 231-4 · Assessing officers eligible to appointment as collecting…
  13. 231-4.3 · Investigators; appointment and powers
  14. 231-4.5 · Administrative rules officer; specialists;
  15. 231-5 · Deceased officers, duties of personal representatives, etc
  16. 231-6 · 231-6
  17. 231-7 · Audits, investigations, hearings, and subpoenas
  18. 231-7.5 · Expedited appeals and dispute resolution program
  19. 231-8 · Timely mailing treated as timely filing and paying
  20. 231-8.5 · Electronic filing of tax returns
  21. 231-8.6 · REPEALED
  22. 231-9 · Tax collection; general duties,
  23. 231-9.2 · Offers in compromise
  24. 231-9.3 · Tax collection; mainland contractors working on federal…
  25. 231-9.4 · Credit or debit card remittances.]
  26. 231-9.5 · Assessment of additional taxes of corporations or partnerships
  27. 231-9.6 · Fiduciaries, liability
  28. 231-9.7 · Informalities not to invalidate assessments, mistakes in…
  29. 231-9.8 · Tax bills
  30. 231-9.9 · Filing and payment of taxes by electronic funds transfer
  31. 231-10 · Department; keep offices where
  32. 231-10.5 · 231-10.5
  33. 231-10.6 · Rules or administrative guidance
  34. 231-10.7 · Temporary rulemaking authority for regulation of tax matters
  35. 231-10.8 · 231-10.8
  36. 231-11 · Police to aid assessing or collecting officers
  37. 231-12 · REPEALED
  38. 231-13 · Director; examination, investigation, and collection
  39. 231-14 · Attorney
  40. 231-15 · Returns to be signed
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