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2018 Hawaii Revised Statutes
TITLE 14. TAXATION
235. Income Tax Law
PART I. GENERAL PROVISIONS
FOR TAX PURPOSES
- 235-1 Definitions.
- 235-2, 235-2.1, and 235-2.2 REPEALED.
- 235-2.3 Conformance to the federal Internal Revenue Code; general application.
- 235-2.35 Operation of certain Internal Revenue Code provisions not operative under section 235-2.3.
- 235-2.4 Operation of certain Internal Revenue Code provisions; sections 63 to 530.
- 235-2.45 Operation of certain Internal Revenue Code provisions; sections 641 to 7518.
- 235-2.5 Administration, adoption, and interrelationship of Internal Revenue Code and Public Laws with this chapter.
- 235-3 Legislative intent, how Internal Revenue Code shall apply, in general.
- 235-4 Income taxes by the State; residents, nonresidents, corporations, estates, and trusts.
- 235-4.3 REPEALED.
- 235-4.5 Taxation of trusts, beneficiaries; credit.
- 235-5 Allocation of income of persons not taxable upon entire income.
- 235-5.5 Individual housing accounts.
- 235-5.6 Individual development account contribution tax credit.
- 235-6 Foreign manufacturing corporation; warehousing of products.
- 235-7 Other provisions as to gross income, adjusted gross income, and taxable income.
- 235-7.3 Royalties derived from patents, copyrights, or trade secrets excluded from gross income.
- 235-7.5 Certain unearned income of minor children taxed as if parent's income.
- 235-8 REPEALED.
- 235-9 Exemptions; generally.
- 235-9.5 Stock options from qualified high technology businesses excluded from taxation.
- 235-10 REPEALED.
- 235-11 REPEALED.
- 235-12 REPEALED.
- 235-12.2 REPEALED.
- 235-12.5 Renewable energy technologies; income tax credit.
- 235-13 Sales of residential land to lessees; involuntary conversion.
- 235-15 Tax credits to promote the purchase of child passenger restraint systems.
- 235-16 REPEALED.
- 235-16.5 Cesspool upgrade, conversion, or connection; income tax credit.
- 235-17 Motion picture, digital media, and film production income tax credit.
- 235-17.5 Capital infrastructure tax credit.
- 235-18 Deposit beverage container deposit exemption.
- 235-19 Exceptional trees; tax deduction.
- 235-20 Comfort letters; authority to assess fees; established.
- 235-20.5 Tax administration special fund; established.
FOR TAX PURPOSES
- 235-21 Definitions.
- 235-22 Taxpayers affected.
- 235-23 Taxable in another state.
- 235-24 Specified nonbusiness income.
- 235-25 Rents; royalties.
- 235-26 Allocation of capital gains and losses.
- 235-27 Allocation of interest and dividends.
- 235-28 Allocation of patent and copyright royalties.
- 235-29 Apportionment of business income; percentage.
- 235-30 Apportionment; property factor.
- 235-31 Apportionment; property factor; owned and used property.
- 235-32 Apportionment; property factor; average value.
- 235-33 Apportionment; payroll factor.
- 235-34 Compensation; where paid.
- 235-35 Apportionment; sales factor.
- 235-36 Apportionment; sales factor; tangible personalty.
- 235-37 Apportionment; sales factor; nontangible personalty.
- 235-38 Equitable adjustment of formula.
- 235-38.5 Application.
- 235-39 Citation of part.
- 235-51 Tax imposed on individuals; rates.
- 235-52 Tax in case of joint return or return of surviving spouse.
- 235-53 Tax tables for individuals.
- 235-54 Exemptions.
- 235-55 Tax credits for resident taxpayers.
- 235-55.5 REPEALED.
- 235-55.6 Expenses for household and dependent care services necessary for gainful employment.
- 235-55.7 Income tax credit for low-income household renters.
- 235-55.8 REPEALED.
- 235-55.9 REPEALED.
- 235-55.75 Earned income tax credit.
- 235-55.85 Refundable food/excise tax credit.
- 235-55.91 Credit for employment of vocational rehabilitation referrals.
- 235-56, 235-56.5, and 235-57 REPEALED.
- 235-58, 235-58.1, and 235-58.2 REPEALED.
- 235-59 Decedents.
- 235-60 REPEALED.
- 235-61 Withholding of tax on wages.
- 235-62 Return and payment of withheld taxes.
- 235-63 Statements to employees.
- 235-64 Taxes withheld by employer held in trust; employer's liability.
- 235-65 REPEALED.
- 235-66 Further withholdings at source; crediting of withheld taxes.
- 235-67 Indemnity of withholder.
- 235-68 Withholding of tax on the disposition of real property by nonresident persons.
- 235-69 Voluntary deduction and withholding of state income tax from unemployment compensation.
- 235-71 Tax on corporations; rates; credit of shareholder of regulated investment company.
- 235-71.5 Alternative tax for corporations.
- 235-72 Corporations carrying on business in partnership.
- 235-91 REPEALED.
- 235-91.5 Income tax credits; ordering of credit claims.
- 235-92 Returns, who shall make.
- 235-93 Joint returns.
- 235-93.4 Effect of civil union.
- 235-93.5 REPEALED.
- 235-94 Returns by agent, guardian, etc.; liability of fiduciaries.
- 235-94.5 REPEALED.
- 235-95 Partnership returns.
- 235-96 Returns by persons making payments.
- 235-96.5 Returns relating to unemployment.
- 235-97 Estimates; tax payments; returns.
- 235-98 Returns; form, verification and authentication, time of filing.
- 235-99 Same; place for filing.
- 235-100 Persons in military service.
- 235-100.5 Abatement of income taxes of members of armed forces on death.
- 235-101 Federal returns and assessments, when copies are required.
- 235-102 Records and special returns.
- 235-102.5 Income check-off authorized.
- 235-102.6 Refund splitting.
- 235-103 Distortion of income.
- 235-104 Penalties.
- 235-105 Failure to keep records, render returns, or make reports by responsible persons.
- 235-106 REPEALED.
- 235-107 Procedure upon failure to file return.
- 235-108 Audit of return; procedure; additional taxes.
- 235-109 Jeopardy assessments, security for payment, etc.
- 235-109.5 REPEALED.
- 235-110 Credits and refunds.
- 235-110.2 Credit for school repair and maintenance.
- 235-110.3 REPEALED.
- 235-110.4 and 235-110.45 REPEALED.
- 235-110.5 REPEALED.
- 235-110.6 Fuel tax credit for commercial fishers.
- 235-110.7 Capital goods excise tax credit.
- 235-110.8 Low-income housing tax credit.
- 235-110.9 High technology business investment tax credit.
- 235-110.25 Healthcare preceptor tax credit.
- 235-110.31 Renewable fuels production tax credit.
- 235-110.46 REPEALED.
- 235-110.51 Technology infrastructure renovation tax credit.
- 235-110.91 Tax credit for research activities.
- 235-110.92 REPEALED.
- 235-110.93 Important agricultural land qualified agricultural cost tax credit.
- 235-110.94 Organic foods production tax credit.
- 235-111 Limitation period for assessment, levy, collection, or credit; net operating loss carrybacks.
- 235-111.5 High technology; sale of unused net operating loss carryover.
- 235-112 Time for assessment of deficiency attributable to gain upon conversion.
- 235-113 Time for assessment of deficiency attributable to gain upon sale of a residence.
- 235-115 Assessments, etc., prima facie proof.
- 235-116 Disclosure of returns unlawful; penalty.
- 235-117 Reciprocal supplying of tax information.
- 235-118 Rules and regulations.
- 235-119 Taxes, state realizations.
- 235-121 Title; definitions; federal conformity; construction.
- 235-122 Taxation of an S corporation and its shareholders.
- 235-123 Modification and characterization of income.
- 235-124 Basis and adjustments.
- 235-125 Carryforwards and carrybacks; loss limitation.
- 235-125.5 Transition rule.
- 235-126 Part-year residence.
- 235-127 Distributions.
- 235-128 Returns; shareholder agreements; mandatory payments.
- 235-129 Tax credits.
- 235-130 LIFO recapture.
Law Journals and Reviews
Taxes in Hawaii Since July 1, 1968: A Report on the Unreported Decisions of Judge Dick Yin Wong. 9 HBJ, no. 4, at 95 (1973).
Taxes in Hawaii 1983-1988: A Funny Thing Happened at the Forum. 22 HBJ, no. 1, at 53 (1989).
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