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2023 Hawaii Revised Statutes
Title 14. Taxation
- 231. Administration of Taxes
- 232. Tax Appeals
- 232E. Tax Review Commission
- 233. Tax Classification of Certain Business Relationships
- 234. Tax Relief for Natural Disaster Losses--Repealed
- 235. Income Tax Law
- 235D. Qualified Improvement Tax Credit--Repealed
- 236. Inheritance and Estate Taxes Law--Repealed
- 236A. Revised Uniform Estate Tax Apportionment Act--Repealed
- 236D. Estate and Transfer Tax
- 236E. Estate and Generation-Skipping Transfer Tax
- 237. General Excise Tax Law
- 237D. Transient Accommodations Tax
- 238. Use Tax Law
- 239. Public Service Company Tax Law
- 240. Public Utilities; Franchise Tax
- 241. Taxation of Banks and Other Financial Corporations
- 242. Mortgage Loan Exemption--Repealed
- 243. Fuel Tax Law
- 244. Liquor Tax Law--Repealed
- 244D. Liquor Tax Law
- 245. Cigarette Tax and Tobacco Tax Law
- 246. Real Property Tax Law
- 246A. Transfer of Real Property Taxation Functions
- 247. Conveyance Tax
- 248. County Budgets; Tax Funds
- 249. County Vehicular Taxes
- 251. Rental Motor Vehicle, Tour Vehicle, and Car-Sharing Vehicle Surcharge Tax
- 255. Multistate Tax Compact
- 255D. Hawaii Simplified Sales and Use Tax Administration Act
- 256. College Savings Program
- 256B. Hawaii ABLE Savings Program
- 257. Individual Development Accounts
Attorney General Opinions
Hawaii's general excise tax and use tax are not expressly preempted by the federal Foreign-Trade Zones Act of 1934, and Congress has not assumed exclusive regulatory powers in foreign-trade zones such that the State is preempted from imposing taxes on all activity within a foreign-trade zone. Ultimately, whether a state tax can be applied to a particular activity within a foreign-trade zone depends on whether the tax conflicts with the purposes and objectives of the federal Act. Att. Gen. Op. 21-01.
Case Notes
Prior laws, see RL 1935, pages 316, 317.
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