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2012 Hawaii Revised Statutes
TITLE 14. TAXATION
246. Real Property Tax Law
246-6 Assessment of property of corporations or copartnerships.


Universal Citation:
HI Rev Stat § 246-6 (2012)
Learn moreThis media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

§246-6 Assessment of property of corporations or copartnerships. Property of a corporation or copartnership shall be assessed to it under its corporate or firm name. [L 1932 2d, c 40, §23; RL 1935, §1925; RL 1945, §5142; RL 1955, §128-5; HRS §246-6]

Attorney General Opinions

Tax credits of one partner can be applied against real property tax due and owing by the partnership. Att. Gen. Op. 64-5.

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