Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 237-11
Tax year
Official textcapitol.hawaii.gov
§237-11 Tax year. The assessment of taxes herein made and the returns required therefor shall be for the year ending on December 31. If the taxpayer, in exercising a privilege taxable under this chapter, keeps the taxpayer's books reflecting the same on a basis other than the calendar year, the taxpayer may, with the assent of the department of taxation, and upon the direction of the department shall, make the taxpayer's annual returns and pay taxes for the year covering the taxpayer's accounting period as shown by the method of keeping the taxpayer's books.
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In this chapter (40 sections)
- 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",…
- 237-7 · "Service business or calling", defined
- 237-8 · Administration and enforcement by department
- 237-8.5 · REPEALED
- 237-8.6 · Bill
- 237-9 · Licenses; penalty
- 237-9.3 · General excise tax benefits; denial of tax benefits for…
- 237-9.5 · No separate licensing, filing, or liability for certain…
- 237-10 · REPEALED
- 237-10.5 · Reporting requirement for contractors on federal…
- 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- 237-13.3 · REPEALED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…
- 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…
- 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- 237-16 · REPEALED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…
- 237-17 · Persons with impaired sight, hearing, or who are totally…
- 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- 237-19 · REPEALED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…
- 237-24 · Amounts not taxable
- 237-24.3 · Additional amounts not taxable
- 237-24.5 · Additional exemptions