Hawaii § 235-2.35 - Operation of certain Internal Revenue Code provisions not operative under section 235-2.3.
Full text of Hawaii Hawaii Revised Statutes § 235-2.35 — Operation of certain Internal Revenue Code provisions not operative under section 235-2.3., with citation guidance and answers to common questions.
§ 235-2.35. Operation of certain Internal Revenue Code provisions not operative under section 235-2.3.
The following sections of the federal Internal Revenue Code of 1986, as amended, shall be operative for purposes of this chapter: (1) Section 6038D (with respect to information with respect to foreign financial assets). With respect to persons required to report information under this section, section 6662(j) (with respect to imposition of accuracy-related penalties on underpayments) and section 6501(e)(1)(A)(ii) (with respect to limitations on assessment and collection) shall also be operative for purposes of this chapter and shall be applied consistently with the correlating provisions of sections 231-36.6 and 235-111; (2) Section 6045B (with respect to returns relating to actions affecting basis in securities); and (3) Section 6050W (with respect to returns relating to payments made in settlement of payment card and third party network transactions). [L 2010, c 112, §2; am L 2011, c 43, §5 and c 91, §3; am L 2012, c 179, §3] Previous Vol04_Ch0201-0257 Next
Source: official Hawaii text · Last verified 2026-08-27
Frequently Asked Questions About Hawaii § 235-2.35
What does Hawaii Revised Statutes § 235-2.35 cover?
Section 235-2.35 ("Operation of certain Internal Revenue Code provisions not operative under section 235-2.3.") is part of the Hawaii Revised Statutes, the codified statutory law of Hawaii. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Hawaii § 235-2.35?
A common citation format is "Hawaii Revised Statutes § 235-2.35" (Hawaii). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Hawaii law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Hawaii official source linked on this page or consult a licensed Hawaii attorney.
How does Hawaii § 235-2.35 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Hawaii can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Hawaii.