Hawaii Code — 0235
Browse 108 sections in division 0235 of the Hawaii code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 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 REPEALED.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. REPEALED.
- § 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 REPEALED.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 REPEALED.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 REPEALED.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 REPEALED.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 REPEALED.
- § 235-16. REPEALED.
- § 235-17. Motion picture, digital media, and film production income tax credit.
- § 235-17.5. REPEALED.
- § 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.
- § 235-39. Citation of part.
- § 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.
- § 235-55.85. Refundable food/excise tax credit.
- § 235-55.9. REPEALED.
- § 235-55.91. Credit for employment of vocational rehabilitation referrals.
- § 235-59. Decedents.
- § 235-60. REPEALED.
- § 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.
- § 235-71.5. Alternative tax for corporations.
- § 235-72. Corporations carrying on business in partnership.
- § 235-92. Returns, who shall make.
- § 235-93. Joint returns.
- § 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.
- § 235-97. Estimates; tax payments; returns.
- § 235-98. Returns; form, verification and authentication, time of filing.
- § 235-99. Returns ; place for filing.
- § 235-100. Persons in military service.
- § 235-101. Federal returns and assessments, when copies are required.
- § 235-102. Records and special returns.
- § 235-102.5. Income check-off authorized.
- § 235-103. REPEALED.
- § 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.
- § 235-110. Credits and refunds.
- § 235-110.2. Credit for school repair and maintenance.
- § 235-110.3. REPEALED.
- § 235-110.5. REPEALED.
- § 235-110.51. Technology infrastructure renovation tax credit.
- § 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.
- § 235-110.91. Tax credit for research activities.
- § 235-110.92. REPEALED.
- § 235-111. Limitation period for assessment, levy, collection, or credit; net operating loss carrybacks.
- § 235-111.5. REPEALED.
- § 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.
- § 235-116. Disclosure of returns unlawful; penalty.
- § 235-117. Reciprocal supplying of tax information.
- § 235-118. Rules and regulations.
- § 235-119. Taxes, state realizations.
- § 235-122. Taxation of an S corporation and its shareholders.
- § 235-129. Tax credits.