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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 235-20

Comfort letters; authority to assess fees; established

Official textcapitol.hawaii.gov


House Bill
[§235-20] Comfort letters; authority to assess fees; established. The department may assess and collect a fee for the issuance of any comfort letter of the department. All fees collected under this section shall be deposited into the tax administration special fund established under section 235-20.5.

Last amended: [L 2004, c 215, pt of §3] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 235-5.6 · REPEALED
  2. 235-6 · Foreign manufacturing corporation; warehousing of products
  3. 235-7 · Other provisions as to gross income, adjusted gross income, and…
  4. 235-7.3 · Royalties derived from patents, copyrights, or trade secrets…
  5. 235-7.5 · Certain unearned income of minor children taxed as if…
  6. 235-8 · REPEALED
  7. 235-9 · Exemptions; generally
  8. 235-9.5 · Stock options from qualified high technology businesses…
  9. 235-10 · REPEALED
  10. 235-12 · REPEALED
  11. 235-12.2 · REPEALED
  12. 235-12.5 · Renewable energy technologies; income tax credit
  13. 235-13 · Sales of residential land to lessees; involuntary conversion
  14. 235-15 · Tax credits to promote the purchase of child passenger…
  15. 235-16 · REPEALED
  16. 235-16.5 · REPEALED
  17. 235-17 · Motion picture, digital media, and film production income tax…
  18. 235-17.5 · REPEALED
  19. 235-18 · Deposit beverage container deposit exemption
  20. 235-19 · Exceptional trees; tax deduction
  21. 235-20 · Comfort letters; authority to assess fees; established
  22. 235-20.5 · Tax administration special fund; established
  23. 235-21 · Definitions
  24. 235-22 · Taxpayers affected
  25. 235-23 · Taxable in another state
  26. 235-24 · Specified nonbusiness income
  27. 235-25 · Rents; royalties
  28. 235-26 · Allocation of capital gains and losses
  29. 235-27 · Allocation of interest and dividends
  30. 235-28 · Allocation of patent and copyright royalties
  31. 235-29 · Apportionment of business income; percentage
  32. 235-30 · Apportionment; property factor
  33. 235-31 · Apportionment; property factor; owned and used property
  34. 235-32 · Apportionment; property factor; average value
  35. 235-33 · Apportionment; payroll factor
  36. 235-34 · Compensation; where paid
  37. 235-35 · Apportionment; sales factor
  38. 235-36 · Apportionment; sales factor; tangible personalty
  39. 235-37 · Apportionment; sales factor; nontangible personalty
  40. 235-38 · Equitable adjustment of formula
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