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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 237-29

Exemptions for certified or approved housing projects

Official textcapitol.hawaii.gov


§237-29 Exemptions for certified or approved housing projects.

# (a)

All gross income received by any qualified person or firm for the planning, design, financing, construction, sale, or lease in the State of a housing project that has been certified or approved under section 201H-36 shall be exempt from general excise taxes.

# (b)

All gross income received by a nonprofit or a limited distribution mortgagor for a low- and moderate-income housing project certified or approved under section 201H-36 shall be exempt from general excise taxes.

# (c)

The director of taxation and the Hawaii housing finance and development corporation shall adopt rules pursuant to chapter 91 for the purpose of this section, including any time limitation for the exemptions.

Last amended: [L 1967, c 140, §§1, 2; HRS §237-29; am L 1969, c 132, §1; am L 1983, c 228, §1; am L 1985, c 77, §1; am L 1987, c 337, §11; am L 1988, c 153, §3; am L 1989, c 237, §2; am L 1990, c 68, §2; am L 1997, c 350, §§14 to 16; am L 2005, c 196, §26(b); am L 2006, c 180, §16; am L 2007, c 249, §18] Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 237-20 · Principles applicable in certain situations
  2. 237-21 · Apportionment
  3. 237-22 · Conformity to Constitution, etc
  4. 237-23 · Exemptions, persons exempt, applications for exemption
  5. 237-23.5 · Related entities; common paymaster; certain exempt…
  6. 237-24 · Amounts not taxable
  7. 237-24.3 · Additional amounts not taxable
  8. 237-24.5 · Additional exemptions
  9. 237-24.7 · Additional amounts not taxable
  10. 237-24.8 · Amounts not taxable for financial institutions
  11. 237-24.9 · Aircraft service and maintenance facility
  12. 237-25 · Exemptions of sales and gross proceeds of sales to federal…
  13. 237-26 · Exemption of certain scientific contracts with the United…
  14. 237-27 · Exemption of certain petroleum refiners
  15. 237-27.1 · REPEALED
  16. 237-27.5 · Air pollution control facility
  17. 237-27.6 · Solid waste processing, disposal, and electric generating…
  18. 237-28 · REPEALED
  19. 237-28.1 · Exemption of certain shipbuilding and ship repair business
  20. 237-28.2 · REPEALED
  21. 237-29 · Exemptions for certified or approved housing projects
  22. 237-29.5 · Exemption for sales of tangible personal property shipped…
  23. 237-29.6 · REPEALED
  24. 237-29.7 · Exemption of insurance companies
  25. 237-29.8 · Call centers; exemption; engaging in business; definitions
  26. 237-30 · Monthly, quarterly, or semiannual return, computation of tax,…
  27. 237-30.5 · Collection of rental by third party; filing with department;…
  28. 237-30.7 · Withholding of tax by persons claiming the motion picture,…
  29. 237-31 · Remittances
  30. 237-32 · Penalties
  31. 237-33 · Annual return, payment of tax
  32. 237-33.5 · 237-33.5
  33. 237-34 · Filing of returns; disclosure of returns unlawful, penalty;…
  34. 237-35 · Consolidated reports; interrelated business
  35. 237-36 · Erroneous returns, disallowance of exemption, payment
  36. 237-37 · Refunds and credits
  37. 237-38 · Failure to make return
  38. 237-39 · Audits; procedure, penalties
  39. 237-40 · Limitation period
  40. 237-41 · Records to be kept; examination
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