PocketLaw | Hawaii Revised Statutes | Income Tax Law

Income Tax Law

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Definitions.

Sections
235-2, 235-2.1, and

235-2.2 REPEALED.

Section
235-2.3

Conformance to the federal Internal Revenue Code; general application.

Section
235-2.4

Operation of certain Internal Revenue Code provisions; sections 63 to 530.

Section
235-2.5

Administration, adoption, and interrelationship of Internal Revenue Code and Public Laws with this chapter.

Section
235-2.35

Operation of certain Internal Revenue Code provisions not operative under section 235-2.3.

Section
235-2.45

Operation of certain Internal Revenue Code provisions; sections 641 to 7518.

Legislative intent, how Internal Revenue Code shall apply, in general.

Income taxes by the State; residents, nonresidents, corporations, estates, and trusts.

Section
235-4.2

Persons lacking physical presence in the State; nexus presumptions.

Section
235-4.3

REPEALED.

Section
235-4.5

Taxation of trusts, beneficiaries; credit.

Allocation of income of persons not taxable upon entire income.

Section
235-5.5

Individual housing accounts.

Section
235-5.6

Individual development account contribution tax credit.

Foreign manufacturing corporation; warehousing of products.

Other provisions as to gross income, adjusted gross income, and taxable income.

Section
235-7.3

Royalties derived from patents, copyrights, or trade secrets excluded from gross income.

Section
235-7.5

Certain unearned income of minor children taxed as if parent's income.

REPEALED.

Exemptions; generally.

Section
235-9.5

Stock options from qualified high technology businesses excluded from taxation.

REPEALED.

REPEALED.

REPEALED.

Section
235-12.2

REPEALED.

Section
235-12.5

Renewable energy technologies; income tax credit.

Sales of residential land to lessees; involuntary conversion.

Tax credits to promote the purchase of child passenger restraint systems.

REPEALED.

Section
235-16.5

REPEALED.

Motion picture, digital media, and film production income tax credit.

Section
235-17.5

REPEALED.

Deposit beverage container deposit exemption.

Exceptional trees; tax deduction.

Comfort letters; authority to assess fees; established.

Section
235-20.5

Tax administration special fund; established.

Definitions.

Taxpayers affected.

Taxable in another state.

Specified nonbusiness income.

Rents; royalties.

Allocation of capital gains and losses.

Allocation of interest and dividends.

Allocation of patent and copyright royalties.

Apportionment of business income; percentage.

Apportionment; property factor.

Apportionment; property factor; owned and used property.

Apportionment; property factor; average value.

Apportionment; payroll factor.

Compensation; where paid.

Apportionment; sales factor.

Apportionment; sales factor; tangible personalty.

Apportionment; sales factor; nontangible personalty.

Equitable adjustment of formula.

Section
235-38.5

Application.

Citation of part.

Tax imposed on individuals; rates.

Tax in case of joint return or return of surviving spouse.

Tax tables for individuals.

Exemptions.

Tax credits for resident taxpayers.

Section
235-55.5

REPEALED.

Section
235-55.6

Expenses for household and dependent care services necessary for gainful employment.

Section
235-55.7

Income tax credit for low-income household renters.

Section
235-55.8

REPEALED.

Section
235-55.9

REPEALED.

Section
235-55.75

Earned income tax credit.

Section
235-55.85

Refundable food/excise tax credit.

Section
235-55.91

Credit for employment of vocational rehabilitation referrals.

Sections
235-56, 235-56.5, and

235-57 REPEALED.

Sections
235-58, 235-58.1, and

235-58.2 REPEALED.

Decedents.

REPEALED.

Withholding of tax on wages.

Return and payment of withheld taxes.

Statements to employees.

Taxes withheld by employer held in trust; employer's liability.

Section
235-64.2

Withholdings by partnerships, estates, and trusts.

REPEALED.

Further withholdings at source; crediting of withheld taxes.

Indemnity of withholder.

Withholding of tax on the disposition of real property by nonresident persons.

Voluntary deduction and withholding of state income tax from unemployment compensation.

Tax on corporations; rates; credit of shareholder of regulated investment company.

Section
235-71.5

Alternative tax for corporations.

Corporations carrying on business in partnership.

Sections
235-81 to 235-89

REPEALED.

REPEALED.

Section
235-91.5

Income tax credits; ordering of credit claims.

Returns, who shall make.

Joint returns.

Section
235-93.4

Effect of civil union.

Section
235-93.5

REPEALED.

Returns by agent, guardian, etc.; liability of fiduciaries.

Section
235-94.5

REPEALED.

Partnership returns.

Returns by persons making payments.

Section
235-96.5

Returns relating to unemployment.

Estimates; tax payments; returns.

Returns; form, verification and authentication, time of filing.

Same; place for filing.

Section
235-100

Persons in military service.

Section
235-100.5

Abatement of income taxes of members of armed forces on death.

Section
235-101

Federal returns and assessments, when copies are required.

Section
235-102

Records and special returns.

Section
235-102.5

Income check-off authorized.

Section
235-102.6

Refund splitting.

Section
235-103

REPEALED.

Section
235-104

Penalties.

Section
235-105

Failure to keep records, render returns, or make reports by responsible persons.

Section
235-106

REPEALED.

Section
235-107

Procedure upon failure to file return.

Section
235-108

Audit of return; procedure; additional taxes.

Section
235-109

Jeopardy assessments, security for payment, etc.

Section
235-109.5

REPEALED.

Section
235-110

Credits and refunds.

Section
235-110.2

Credit for school repair and maintenance.

Section
235-110.3

REPEALED.

Sections
235-110.4 and 235-110.45

REPEALED.

Section
235-110.5

REPEALED.

Section
235-110.6

Fuel tax credit for commercial fishers.

Section
235-110.7

Capital goods excise tax credit.

Section
235-110.8

Low-income housing tax credit.

Section
235-110.9

High technology business investment tax credit.

Section
235-110.25

Healthcare preceptor tax credit.

Section
235-110.31

Renewable fuels production tax credit.

Section
235-110.46

REPEALED.

Section
235-110.51

Technology infrastructure renovation tax credit.

Section
235-110.65

Ship repair industry tax credit.

Section
235-110.91

Tax credit for research activities.

Section
235-110.92

REPEALED.

Section
235-110.93

Important agricultural land qualified agricultural cost tax credit.

Section
235-110.94

Organic foods production tax credit.

Section
235-110.97

Historic preservation income tax credit.

Section
235-111

Limitation period for assessment, levy, collection, or credit; net operating loss carrybacks.

Section
235-111.5

High technology; sale of unused net operating loss carryover.

Section
235-112

Time for assessment of deficiency attributable to gain upon conversion.

Section
235-113

Time for assessment of deficiency attributable to gain upon sale of a residence.

Section
235-114

Appeals.

Section
235-115

Assessments, etc., prima facie proof.

Section
235-116

Disclosure of returns unlawful; penalty.

Section
235-117

Reciprocal supplying of tax information.

Section
235-118

Rules and regulations.

Section
235-119

Taxes, state realizations.

Section
235-121

Title; definitions; federal conformity; construction.

Section
235-122

Taxation of an S corporation and its shareholders.

Section
235-123

Modification and characterization of income.

Section
235-124

Basis and adjustments.

Section
235-125

Carryforwards and carrybacks; loss limitation.

Section
235-125.5

Transition rule.

Section
235-126

Part-year residence.

Section
235-127

Distributions.

Section
235-128

Returns; shareholder agreements; mandatory payments.

Section
235-129

Tax credits.

Section
235-130

LIFO recapture.