Chapter
Taxation of Banks and Other Financial Corporations
- Haw. Rev. Stat. § 241-1— Definitions
- Haw. Rev. Stat. § 241-1.5— Time of application of tax and other provisions
- Haw. Rev. Stat. § 241-2— Imposition of tax on national banking associations; construction; exemption from other taxes, except real property tax
- Haw. Rev. Stat. § 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
- Haw. Rev. Stat. § 241-3.5— Deduction from entire net income
- Haw. Rev. Stat. § 241-4— Measure and rate of tax
- Haw. Rev. Stat. § 241-4.3— Alternative tax
- Haw. Rev. Stat. § 241-4.4— Capital infrastructure tax credit
- Haw. Rev. Stat. § 241-4.5— Capital goods excise tax credit
- Haw. Rev. Stat. § 241-4.6— Renewable energy technologies; income tax credit
- Haw. Rev. Stat. § 241-4.7— Low-income housing; income tax credit
- Haw. Rev. Stat. § 241-4.8— High technology business investment tax credit
- Haw. Rev. Stat. § 241-5— Returns; payment of tax
- Haw. Rev. Stat. § 241-6— Chapter 235 applicable
- Haw. Rev. Stat. § 241-7— Disposition of funds