Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 241-3
241-3
§241-3 Imposition of tax on other banks, building and loan associations, financial services loan companies, financial corporations, small business investment companies, trust companies, mortgage loan companies, financial holding companies, development companies, and subsidiaries. Every bank, other than a national banking association, every building and loan association, every financial services loan company, financial corporation, small business investment company, trust company, mortgage loan company, financial holding company, development company, and subsidiary located or doing business in the State, shall annually pay a franchise tax measured as, and at the rate, provided in section 241-4.
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In this chapter (15 sections)
- 241-1 · Definitions
- 241-1.5 · Time of application of tax and other provisions
- 241-2 · Imposition of tax on national banking associations;…
- 241-3 · 241-3
- 241-3.5 · Deduction from entire net income
- 241-4 · Measure and rate of tax
- 241-4.3 · 241-4.3
- 241-4.4 · Capital infrastructure tax credit
- 241-4.5 · Capital goods excise tax credit
- 241-4.6 · Renewable energy technologies; income tax credit
- 241-4.7 · Low-income housing; income tax credit
- 241-4.8 · High technology business investment tax credit
- 241-5 · Returns; payment of tax
- 241-6 · Chapter 235 applicable
- 241-7 · Disposition of funds