Hawaii Chapter 235 — Income Tax Law

157 sections hosted, reproduced from the official public-domain source.

Haw. Rev. Stat. § 235-1— Definitions
Haw. Rev. Stat. § 235-2— , 235-2.1, and 235-2.2 REPEALED
Haw. Rev. Stat. § 235-2.3— Conformance to the federal Internal Revenue Code; general application
Haw. Rev. Stat. § 235-2.4— Operation of certain Internal Revenue Code provisions; sections 63 to 530
Haw. Rev. Stat. § 235-2.5— Administration, adoption, and interrelationship of Internal Revenue Code and Public Laws with this chapter
Haw. Rev. Stat. § 235-2.35— Operation of certain Internal Revenue Code provisions not operative under section 235-2.3
Haw. Rev. Stat. § 235-2.45— Operation of certain Internal Revenue Code provisions; sections 641 to 7518
Haw. Rev. Stat. § 235-3— Legislative intent, how Internal Revenue Code shall apply, in general
Haw. Rev. Stat. § 235-4— Income taxes by the State; residents, nonresidents, corporations, estates, and trusts
Haw. Rev. Stat. § 235-4.2— Persons lacking physical presence in the State; nexus presumptions
Haw. Rev. Stat. § 235-4.3— Repealed
Haw. Rev. Stat. § 235-4.5— Taxation of trusts, beneficiaries; credit
Haw. Rev. Stat. § 235-5.5— Individual housing accounts
Haw. Rev. Stat. § 235-5.6— Repealed
Haw. Rev. Stat. § 235-6— Foreign manufacturing corporation; warehousing of products
Haw. Rev. Stat. § 235-7— Other provisions as to gross income, adjusted gross income, and taxable income
Haw. Rev. Stat. § 235-7.3— Royalties derived from patents, copyrights, or trade secrets excluded from gross income
Haw. Rev. Stat. § 235-7.5— Certain unearned income of minor children taxed as if parent's income
Haw. Rev. Stat. § 235-8— Repealed
Haw. Rev. Stat. § 235-9— Exemptions; generally
Haw. Rev. Stat. § 235-9.5— Stock options from qualified high technology businesses excluded from taxation
Haw. Rev. Stat. § 235-10— Repealed
Haw. Rev. Stat. § 235-11— Repealed
Haw. Rev. Stat. § 235-12— Repealed
Haw. Rev. Stat. § 235-12.2— Repealed
Haw. Rev. Stat. § 235-12.5— Renewable energy technologies; income tax credit
Haw. Rev. Stat. § 235-13— Sales of residential land to lessees; involuntary conversion
Haw. Rev. Stat. § 235-15— Tax credits to promote the purchase of child passenger restraint systems
Haw. Rev. Stat. § 235-16— Repealed
Haw. Rev. Stat. § 235-16.5— Repealed
Haw. Rev. Stat. § 235-17— Motion picture, digital media, and film production income tax credit
Haw. Rev. Stat. § 235-17.5— Repealed
Haw. Rev. Stat. § 235-18— Deposit beverage container deposit exemption
Haw. Rev. Stat. § 235-19— Exceptional trees; tax deduction
Haw. Rev. Stat. § 235-20— Comfort letters; authority to assess fees; established
Haw. Rev. Stat. § 235-20.5— Tax administration special fund; established
Haw. Rev. Stat. § 235-21— Definitions
Haw. Rev. Stat. § 235-22— Taxpayers affected
Haw. Rev. Stat. § 235-23— Taxable in another state
Haw. Rev. Stat. § 235-24— Specified nonbusiness income
Haw. Rev. Stat. § 235-25— Rents; royalties
Haw. Rev. Stat. § 235-26— Allocation of capital gains and losses
Haw. Rev. Stat. § 235-27— Allocation of interest and dividends
Haw. Rev. Stat. § 235-28— Allocation of patent and copyright royalties
Haw. Rev. Stat. § 235-29— Apportionment of business income; percentage
Haw. Rev. Stat. § 235-30— Apportionment; property factor
Haw. Rev. Stat. § 235-31— Apportionment; property factor; owned and used property
Haw. Rev. Stat. § 235-32— Apportionment; property factor; average value
Haw. Rev. Stat. § 235-33— Apportionment; payroll factor
Haw. Rev. Stat. § 235-34— Compensation; where paid
Haw. Rev. Stat. § 235-35— Apportionment; sales factor
Haw. Rev. Stat. § 235-36— Apportionment; sales factor; tangible personalty
Haw. Rev. Stat. § 235-37— Apportionment; sales factor; nontangible personalty
Haw. Rev. Stat. § 235-38— Equitable adjustment of formula
Haw. Rev. Stat. § 235-38.5— Application
Haw. Rev. Stat. § 235-39— Citation of part
Haw. Rev. Stat. § 235-51— Tax imposed on individuals; rates
Haw. Rev. Stat. § 235-51.5— Pass-through entity taxation election
Haw. Rev. Stat. § 235-52— Tax in case of joint return or return of surviving spouse
Haw. Rev. Stat. § 235-53— Tax tables for individuals
Haw. Rev. Stat. § 235-54— Exemptions
Haw. Rev. Stat. § 235-55— Tax credits for resident taxpayers
Haw. Rev. Stat. § 235-55.5— Repealed
Haw. Rev. Stat. § 235-55.6— Expenses for household and dependent care services necessary for gainful employment
Haw. Rev. Stat. § 235-55.7— Income tax credit for low-income household renters
Haw. Rev. Stat. § 235-55.8— Repealed
Haw. Rev. Stat. § 235-55.9— Repealed
Haw. Rev. Stat. § 235-55.75— Refundable earned income tax credit
Haw. Rev. Stat. § 235-55.85— Refundable food/excise tax credit
Haw. Rev. Stat. § 235-55.91— Credit for employment of vocational rehabilitation referrals
Haw. Rev. Stat. § 235-56— , 235-56.5, and 235-57 REPEALED
Haw. Rev. Stat. § 235-58— , 235-58.1, and 235-58.2 REPEALED
Haw. Rev. Stat. § 235-59— Decedents
Haw. Rev. Stat. § 235-60— Repealed
Haw. Rev. Stat. § 235-61— Withholding of tax on wages
Haw. Rev. Stat. § 235-62— Return and payment of withheld taxes
Haw. Rev. Stat. § 235-63— Statements to employees
Haw. Rev. Stat. § 235-64— Taxes withheld by employer held in trust; employer's liability
Haw. Rev. Stat. § 235-64.2— Withholdings by partnerships, estates, and trusts
Haw. Rev. Stat. § 235-65— Repealed
Haw. Rev. Stat. § 235-66— Further withholdings at source; crediting of withheld taxes
Haw. Rev. Stat. § 235-67— Indemnity of withholder
Haw. Rev. Stat. § 235-68— Withholding of tax on the disposition of real property by nonresident persons
Haw. Rev. Stat. § 235-69— Voluntary deduction and withholding of state income tax from unemployment compensation
Haw. Rev. Stat. § 235-71— Tax on corporations; rates; credit of shareholder of regulated investment company
Haw. Rev. Stat. § 235-71.5— Alternative tax for corporations
Haw. Rev. Stat. § 235-72— Corporations carrying on business in partnership
Haw. Rev. Stat. § 235-81— to 235-89 REPEALED
Haw. Rev. Stat. § 235-91— Repealed
Haw. Rev. Stat. § 235-91.5— Income tax credits; ordering of credit claims
Haw. Rev. Stat. § 235-92— Returns, who shall make
Haw. Rev. Stat. § 235-93— Joint returns
Haw. Rev. Stat. § 235-93.4— Effect of civil union
Haw. Rev. Stat. § 235-93.5— Repealed
Haw. Rev. Stat. § 235-94— Returns by agent, guardian, etc.; liability of fiduciaries
Haw. Rev. Stat. § 235-94.5— Repealed
Haw. Rev. Stat. § 235-95— Partnership returns
Haw. Rev. Stat. § 235-96— Returns by persons making payments
Haw. Rev. Stat. § 235-96.5— Returns relating to unemployment
Haw. Rev. Stat. § 235-97— Estimates; tax payments; returns
Haw. Rev. Stat. § 235-98— Returns; form, verification and authentication, time of filing
Haw. Rev. Stat. § 235-99— Returns; place for filing
Haw. Rev. Stat. § 235-100— Persons in military service
Haw. Rev. Stat. § 235-100.5— Abatement of income taxes of members of armed forces on death
Haw. Rev. Stat. § 235-101— Federal returns and assessments, when copies are required
Haw. Rev. Stat. § 235-102— Records and special returns
Haw. Rev. Stat. § 235-102.5— Income check-off authorized
Haw. Rev. Stat. § 235-102.6— Refund splitting
Haw. Rev. Stat. § 235-103— Repealed
Haw. Rev. Stat. § 235-104— Penalties
Haw. Rev. Stat. § 235-105— Failure to keep records, render returns, or make reports by responsible persons
Haw. Rev. Stat. § 235-106— Repealed
Haw. Rev. Stat. § 235-107— Procedure upon failure to file return
Haw. Rev. Stat. § 235-108— Audit of return; procedure; additional taxes
Haw. Rev. Stat. § 235-109— Jeopardy assessments, security for payment, etc
Haw. Rev. Stat. § 235-109.5— Repealed
Haw. Rev. Stat. § 235-110— Credits and refunds
Haw. Rev. Stat. § 235-110.2— Credit for school repair and maintenance
Haw. Rev. Stat. § 235-110.3— Repealed
Haw. Rev. Stat. § 235-110.4— and 235-110.45 REPEALED
Haw. Rev. Stat. § 235-110.5— Repealed
Haw. Rev. Stat. § 235-110.6— Fuel tax credit for commercial fishers
Haw. Rev. Stat. § 235-110.7— Capital goods excise tax credit
Haw. Rev. Stat. § 235-110.8— Low-income housing tax credit
Haw. Rev. Stat. § 235-110.9— High technology business investment tax credit
Haw. Rev. Stat. § 235-110.25— Healthcare preceptor tax credit
Haw. Rev. Stat. § 235-110.31— Repealed
Haw. Rev. Stat. § 235-110.32— Renewable fuels production tax credit
Haw. Rev. Stat. § 235-110.46— Repealed
Haw. Rev. Stat. § 235-110.51— Technology infrastructure renovation tax credit
Haw. Rev. Stat. § 235-110.65— Ship repair industry tax credit
Haw. Rev. Stat. § 235-110.91— Tax credit for research activities
Haw. Rev. Stat. § 235-110.92— Repealed
Haw. Rev. Stat. § 235-110.93— Important agricultural land qualified agricultural cost tax credit
Haw. Rev. Stat. § 235-110.94— Repealed
Haw. Rev. Stat. § 235-110.97— Repealed
Haw. Rev. Stat. § 235-111— Limitation period for assessment, levy, collection, or credit; net operating loss carrybacks
Haw. Rev. Stat. § 235-111.5— Repealed
Haw. Rev. Stat. § 235-112— Time for assessment of deficiency attributable to gain upon conversion
Haw. Rev. Stat. § 235-113— Time for assessment of deficiency attributable to gain upon sale of a residence
Haw. Rev. Stat. § 235-114— Appeals
Haw. Rev. Stat. § 235-115— Assessments, etc., prima facie proof
Haw. Rev. Stat. § 235-116— Disclosure of returns unlawful; penalty
Haw. Rev. Stat. § 235-117— Reciprocal supplying of tax information
Haw. Rev. Stat. § 235-118— Rules and regulations
Haw. Rev. Stat. § 235-119— Taxes, state realizations
Haw. Rev. Stat. § 235-121— Title; definitions; federal conformity; construction
Haw. Rev. Stat. § 235-122— Taxation of an S corporation and its shareholders
Haw. Rev. Stat. § 235-123— Modification and characterization of income
Haw. Rev. Stat. § 235-124— Basis and adjustments
Haw. Rev. Stat. § 235-125— Carryforwards and carrybacks; loss limitation
Haw. Rev. Stat. § 235-125.5— Transition rule
Haw. Rev. Stat. § 235-126— Part-year residence
Haw. Rev. Stat. § 235-127— Distributions
Haw. Rev. Stat. § 235-128— Returns; shareholder agreements; mandatory payments
Haw. Rev. Stat. § 235-129— Tax credits
Haw. Rev. Stat. § 235-130— LIFO recapture