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Hawaii Revised Statutes — Title 14 (Taxation)

HRS § 237-32

Penalties

Official textcapitol.hawaii.gov


§237-32 Penalties. Penalties and interest shall be added to and become a part of the tax, when and as provided by section 231-39.

Last amended: [L 1935, c 141, pt of §13; am L 1941, c 265, §8; RL 1945, §5463; am L 1945, c 253, §5; am L 1953, c 125, §10; RL 1955, §117-27; HRS §237-32] Case Notes Penalties and interest automatically follow nonpayment of taxes. 40 H. 121 (1953), aff'd 216 F.2d 700 (1954). Previous Vol04_Ch0201-0257 Next

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In this chapter (40 sections)
  1. 237-24.8 · Amounts not taxable for financial institutions
  2. 237-24.9 · Aircraft service and maintenance facility
  3. 237-25 · Exemptions of sales and gross proceeds of sales to federal…
  4. 237-26 · Exemption of certain scientific contracts with the United…
  5. 237-27 · Exemption of certain petroleum refiners
  6. 237-27.1 · REPEALED
  7. 237-27.5 · Air pollution control facility
  8. 237-27.6 · Solid waste processing, disposal, and electric generating…
  9. 237-28 · REPEALED
  10. 237-28.1 · Exemption of certain shipbuilding and ship repair business
  11. 237-28.2 · REPEALED
  12. 237-29 · Exemptions for certified or approved housing projects
  13. 237-29.5 · Exemption for sales of tangible personal property shipped…
  14. 237-29.6 · REPEALED
  15. 237-29.7 · Exemption of insurance companies
  16. 237-29.8 · Call centers; exemption; engaging in business; definitions
  17. 237-30 · Monthly, quarterly, or semiannual return, computation of tax,…
  18. 237-30.5 · Collection of rental by third party; filing with department;…
  19. 237-30.7 · Withholding of tax by persons claiming the motion picture,…
  20. 237-31 · Remittances
  21. 237-32 · Penalties
  22. 237-33 · Annual return, payment of tax
  23. 237-33.5 · 237-33.5
  24. 237-34 · Filing of returns; disclosure of returns unlawful, penalty;…
  25. 237-35 · Consolidated reports; interrelated business
  26. 237-36 · Erroneous returns, disallowance of exemption, payment
  27. 237-37 · Refunds and credits
  28. 237-38 · Failure to make return
  29. 237-39 · Audits; procedure, penalties
  30. 237-40 · Limitation period
  31. 237-41 · Records to be kept; examination
  32. 237-41.5 · Certain amounts held in trust; liability of key individuals
  33. 237-42 · Appeals
  34. 237-43 · Bulk sales;
  35. 237-44 · Entertainment business
  36. 237-45 · REPEALED
  37. 237-46 · Collection by suit; injunction
  38. 237-47 · District judges; concurrent civil jurisdiction in tax…
  39. 237-48 · REPEALED
  40. 237-49 · Unfair competition; penalty
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